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 3971–3980 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
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…
…nal nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…
…ionment is that appearing in the general tax rolls.As of the tax assessments drawn up in respect of 2019, the revenue that the property tax on built-up properties has procured on the territory of the…
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…
…47 D. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
…strict: the other communes of the Ile-de-France region.2. - The rates per square metre are set, for 2023, in application of the table below:1st CIRCONSCRIPTION 2nd REGION 3rd CIRCONSCRIPTION 4.77 € 2.…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
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