Article 1502
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
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Showing 3791–3800 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
…n I is determined on the basis of the state of the rental market on the reference date of 1 January 2013, subject to the update provided for in III of article 1518 ter. It is obtained by applying a ra…
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
…rations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l'objet de rôles particuli…
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