Article 1451
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
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Showing 1771–1780 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
…ty tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of land associations for agricultural…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
…Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if t…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
…esidence;2° For premises furnished in accordance with their intended purpose and occupied privately by companies, associations and private bodies and which are not retained for the establishment of th…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
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…
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