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Showing 1761–1770 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…
…law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative production companies whose shares are admitted to trading…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A b…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
I. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…ecisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and for su…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
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