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Showing 2561–2570 of 27949 articles for “Art. Aut. conc. n° 12-DCC-83 du 13 Jun 2012”
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
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 provided for in I of Arti…
…d in article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
…January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the three years following the year in which the sale took place. If the person liable fo…
…and Housing Code, for the accessibility and adaptation of housing to people with disabilities are deductible from the property tax on built properties paid to the municipalities.
It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…
…the expenditure on renovation work, less any subsidies received relating to this expenditure, paid during the year preceding that in respect of which the tax is due, when this work relates to the pre…
…s of this code, exempt from property tax on undeveloped properties, for their share, for the entire duration of the contract, undeveloped properties whose owner has entered into a contract mentioned i…
…gned by the lessee.2. The exemption does not apply to undeveloped properties exempted under Article 1394 B.3. Where the taxpayer qualifies for both one of the exemptions mentioned in 1° and 1° bis of…
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