French General Tax CodeIn force
II: Exemptions and allowances
Article 1464
…tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
AI translation · Updated 7 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1711–1720 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
…stablished on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
…nd premises whose rental value is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The prope…
…mises being counted only once. The dispute is submitted to the commission provided for in article 1651 which gives a final ruling.
…renewal of the municipal councils, the departmental rental value commission mentioned in article 1650 B may meet in order to modify the application of the location coefficients mentioned in 2 of B of…
…iodical publications that they are entrusted with and carry out pursuant to article 3 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and dist…
…0,630 and updated each year according to the change in prices. Only establishments with fewer than 150 employees are eligible for this measure.The exemption applies to companies that employed fewer th…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…ermined, without prejudice to the provisions of article 1494, according to the following rates: a) €56 per linear metre of quay for quays and platforms used for container or bulk freight, excluding ro…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More