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Showing 6581–6590 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an e…
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…
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…
I.-For each commune, the rate of each of the exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B,…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions laid down in I of l'article…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
…te register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. The obligation to designate properties in deeds and judgments according to cadastral dat…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
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