Article 1459
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
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Showing 1811–1820 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
…ning concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the extraction, handling and sale of materials extracted by them. How…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
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