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Showing 7511–7520 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…ns of a general decision taken under the conditions provided for in article 1639 A bis, increase to 100% the reduction in the rental value of installations designed to combat water and air pollution a…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.II. - A. - In order to benefit from the allowance, the person liable for t…
…t, 70% in the second year, 55% in the third year, 40% in the fourth year, 25% in the fifth year and 10% in the sixth year. When the operator changes during the rental period, the reduction is equal to…
I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
…tion of I of article 1406 after 1 January 2017, unless the change in consistency concerns less than 10% of the surface area of these premises.IV. - For the purposes of determining the rental values no…
I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
…etermination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Réseau, le pr…
…purposes. After application of the posting procedure under the conditions provided for in article 1510 they may, within thirty days, be the subject of an administrative appeal by the mayor or the taxp…
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