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Showing 2291–2300 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
All deeds drawn up under the provisions of the chapitre unique du titre II du livre IV de la deuxième partie du code général des collectivités territoriales relatif au régime de certains biens immobil…
Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security…
The handover of goods to autonomous seaports, defined in
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
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…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
I. - Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
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