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Showing 1731–1740 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - All real estate, whether built or unbuilt, must be taxed in the commune in which it is located.II. - However, for the basis of assessment of property tax on built properties, the rental value of…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
…peal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of council tax on secondary r…
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base fo…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
…ayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the previous year…
…other than softwoods. However, in areas where plantations and seedlings of forest species are prohibited or regulated under conditions determined by decree by the Conseil d'Etat, pursuant to the prov…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
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