Article 1401
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…
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Showing 6921–6930 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
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…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
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…
…and divided between the regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of the French Commercial Code.Exempt from this tax are:1° Taxpayers who exc…
…revenue is allocated to the Société du Grand Paris public body mentioned in article 7 of law no. 2010-597 of 3 June 2010 relating to Greater Paris, up to the ceiling provided for in I of Article 46 o…
…rance agreements provided for in Article 991. The rate is set by the Finance Act and may not exceed 10%..
…ecified in article 1635 quater G. . However, in accordance with the fourth paragraph of article L. 410-1 of the town planning code, if the authorisation is filed within eighteen months of the issue of…
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