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Showing 3571–3580 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
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…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
…se sums;g) The deductions from overall income provided for in articles 157 bisand 196 B.III. - From 2012, the amount of the tax relief provided for in I is reduced by an amount equal to the product of…
…le is allocated, within the limit of the ceiling provided for in I of Article 46 of Finance Act no. 2011-1977 of 28 December 2011 for 2012, to the budget of the "Société du Grand Paris" public establi…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
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…this I and the annual salaried workforce. This threshold is raised to 5% from remuneration paid in 2015.However, a company whose annual salaried workforce falling within the categories defined in the…
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