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Showing 1591–1600 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ticle L. 102-1 of the town planning code, justified by environmental pollution, may be subject to a 50% reduction.To benefit from the reduction provided for in the first paragraph of this article, the…
I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
…entioned in the first paragraph of this I are transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for th…
Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code.It is due in par…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
…y uninsured farmers. However, until the promulgation of the law referred to in article 1 of law no. 50-960 of 8 August 1950, affected farmers not insured against hail benefit from the reliefs provided…
…f waterfalls and their facilities used by licensed hydraulic companies or with a power greater than 500 kilowatts is divided between the communes in whose territory the watercourses used flow or civil…
…holder of the authorisation.III. - In the co-ownership property companies referred to in article 1655 ter, the property tax is established in the name of each of the members of the company for the sh…
…profit-making operations or transactions, as well as the establishments referred to in articles L. 451-1, L. 451-2, L. 451-12, L. 452-1 and L. 452-22 of the Code général de la fonction publique; 1° bi…
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