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Showing 2301–2310 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…
I. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…
In French Guiana, 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 provide…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
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