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Showing 1621–1630 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…r of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction.This reduction applies for…
…ts submitted in application of I shall be lodged within the time limit specified in article R*. 196-5 of the Book of Tax Procedures and in the forms provided for by that same Book.III. - The tax relie…
…n establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who are not living independentl…
…and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
…emselves; 3° Maritime cooperative societies set up and operating in accordance with articles L. 931-5 to L. 931-27 of the Rural and Maritime Fishing Code. The exemption provided for above does not app…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
…20 and for changes in the method of determining the rental value pursuant to Articles 1499-00 A or 1500 of this code.I bis. - In order to update the rental value of built-up properties, owners are req…
…ansactions, where they have entered into an agreement with the State in accordance with article L. 851-1 of the Social Security Code, in respect of housing they let for subletting or temporary allocat…
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