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Showing 17211730 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
B: Residential and business premises

Article 1496

…determined by comparison with that of reference premises chosen, in the municipality, for each type and category of premises. II. - The rental value of the reference premises is determined on the basi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Industrial establishments

Article 1499

…for the revision of balance sheets.Before any application of these coefficients, the cost price of land is increased by 3% for each year that has elapsed since the property became the property of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Special rules for the assessment of direct local taxes

Article 1518 E

…hen the difference between the assessment established for the year 2017 in application of this code and the assessment that would have been established for that same year without application of A of X…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1465 A

…that carry out the operations mentioned in the first paragraph of article 1465 under the conditions and subject, where applicable, to the approval provided for in this article are exempt from business…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1468 bis

…ient for the annual updating of rental values resulting from the application of the provisions of I and IV of Article 1518 ter. The coefficients mentioned in the first paragraph of this I are those ap…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

…communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil an…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

…ind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is allocated to the bodies and according to the following percent…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1457

…with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1460

…s that have signed a contract with the State in application of article L442-1 of the Education Code and higher education establishments that have entered into an agreement pursuant to Article L. 718-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
4°: Reduction of bases in Corsica

Article 1472 A ter

The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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