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Showing 4161–4170 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…the exemption is subject to compliance with Articles 13 and 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…roperties for a period of five years.The exemption applies to buildings attached, between 1 January 2007 and 31 December 2023 inclusive, to an establishment qualifying for the exemption provided for i…
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
…C as well as to articles 1384 E, 1384 F, 1586 A and 1586 B in their version in force on 31 December 2020, is equal to the ratio between:1° On the one hand, the sum of the products, calculated respecti…
…p properties for a period of seven years buildings belonging to a company created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under the conditions set…
…ation.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…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
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