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Showing 1601–1610 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
…es and which are not part of a commercial complex, may be subject to a reduction of between 1% and 15%. Entitlement to the allowance referred to in the first paragraph is subject to compliance with Co…
…more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II.…
…n article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from pr…
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
…benefit from the total exemptions provided for in articles 1394 B and 1394 C as well as articles 1395 to 1395 E and 1649.The partial exemptions provided for in 1° ter of article 1395 apply after the e…
…the year following the promulgation of the aforementioned law n° 2001-602 of 9th July 2001, up to 25% of the amount of the tax, wooded land presenting a state of irregular high forest in equilibrium…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
…the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years foll…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
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