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Showing 6391–6400 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
…ition and equipment. II bis. - In Mayotte, the rental value determined pursuant to II is reduced by 60%. III. - 1. For the assessment of property tax on built-up properties, the rental value of premis…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
The Ile-de-France region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
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