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Showing 1831–1840 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
…rtial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application of this code and the assessment…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentione…
I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
…amount of the ceiling mentioned in article L. 241-3 of the Social Security Code is exempt from the business property tax. The benefit of the exemption is subject to compliance with Commission Regulat…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
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