Article 1388 quinquies A
…porary residence agreement or contract entered into pursuant to Article 101 of Act no. 2009-323 du 25 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion peut faire l'objet d'un…
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Showing 1631–1640 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…porary residence agreement or contract entered into pursuant to Article 101 of Act no. 2009-323 du 25 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion peut faire l'objet d'un…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
…meaning of article 29, of less than €100,000 or turnover, within the meaning of 1 of I of article 1586 sexies, of less than €100,000. Where the reference period does not correspond to a twelve-month…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
…mber 1908 and included within the perimeter of a pastoral land association covered by articles L. 135-1 to L. 135-12 of the Rural and Maritime Fishing Code, to which the owner belongs.This tax relief,…
…subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or more than 50% of whose capital is held by persons defined in 1 quinquies of article 207 of this code and holde…
…benefit from the allowance provided for in article 1466 F.II. - The rate of the allowance is set at 50% of the taxable base for property tax on built-up properties.III. - The amount of the allowance r…
…r groupings with their own tax system taken pursuant to article 81 of the 1990 finance law (n° 89-935 of 29 December 1989) are applicable under the conditions set out in the first paragraph. II. - Fro…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
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