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Showing 1641–1650 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
…o undeveloped properties that benefit from the total exemptions provided for in articles 1394 C, 1395 à 1395 E et 1649. The I of article 1394 B bis and the partial exemptions provided for in 1° ter of…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
…subject of a joint real estate lease entered into under the conditions provided for in Articles L. 255-2 to L. 255-19 of the Construction and Housing Code is subject to a rebate of up to 30%, 40%, 50%…
…of municipalities and their public establishments for inter-municipal cooperation up to a limit of 50% when they appear on a list drawn up by the mayor on the recommendation of the municipal direct t…
…771-1 of the Rural and Maritime Fishing Code which have no more than two paid employees or agents. 5° Companies producing biogas, electricity or heat through methanisation and meeting the conditions…
…ount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in II and IV of this article.The first paragraph doe…
From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…
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