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Showing 1661–1670 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
…a small and medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
…tioned in I of article 1498, the departmental commission on rental values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up…
…flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater than 350 kilovolt…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…
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