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Showing 1741–1750 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…to the conditions set out in I of l'article 44 quaterdecies is subject to an allowance of up to €150,000 per tax year.II. - The rate of the allowance mentioned in I is equal to 80% of the net taxabl…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
…ed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmonisation with the other municipalities in the department, the valuations are set by…
…Uncultivated or obviously underexploited land listed in the statement provided for in Article L. 125-5 of the Rural and Maritime Fishing Code is included in the best arable land category until such t…
For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…
…se of their members ; 3° (Repealed); 4° Sociétés de bains-douches and sociétés de jardins ouvriers; 5° Allotment garden organisations as defined in l'article L. 561-2 of the French Rural and Maritime…
…ch, on 1 January 2020, satisfy the following conditions: 1° The municipal population is less than 3,500; 2° The municipality does not belong to an urban area with more than 10,000 jobs; 3° The municip…
…of this I is subject to a reduction. The amount of this allowance is equal, in the first year, to 75% of the exempt base of the last year of application of the exemption provided for in the second pa…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
…II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are updat…
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