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Showing 6521–6530 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The auction of the assets of a groupement foncier agricole, which were in undivided ownership when they were contributed, is subject to the registration duty or land registration tax provided for in a…
The provisions subject to land publicity or registration in the Mayotte land register of judicial decisions and deeds excluded from the scope of the merged formality are subject to registration duties…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
…ing billboards, screen posters or posters on a special portable device, set up beyond a distance of 100 metres around any built-up area of houses or buildings. III.-I and II of the present paragraph d…
I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
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…
A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of th…
I. - Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industria…
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