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Showing 15811590 of 2313 articles for Art. 8 · CGI Arts. 150 U and 150 VC

French General Tax CodeIn force
1° sexies : Redynamising employment areas

Article 1383 H

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E bis

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Low-cost housing

Article 1384

I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 E

I. - Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of art…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Exemption for between two and five years

Article 1383 A

I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°-0 bis: Priority urban policy districts

Article 1383 C ter

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 G

Municipalities and public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Taxable properties

Article 1380

Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.

AI translation · Updated 7 Nov 2023Open Article
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