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Showing 1651–1660 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…Government by the national forestry office;cemeteries, including those constituted under article L. 522-12 of the code des pensions militaires d'invalidité et des victimes de guerre pour la sépulture…
In French Guiana, 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 provide…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
…t benefit from the total exemptions provided for in articles 1394 B, in 1° and 1° bis of article 1395, to II of article 1395 B as well as to articles 1395 E and 1649.The exemption provided for in I ap…
…ded for the accommodation of pupils in schools and boarding schools;4° Offices of public officials ;5° Premises allocated to student accommodation in university halls of residence when the management…
…n establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independently…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
…roperty tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised as being in the public…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
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