Article 1517
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…
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Showing 4541–4550 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
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…
…thority, to the ratio between, on the one hand, the sum of the unrevised rental values on 1 January 2017 of the built properties mentioned in the same I of article 1498 taxable in respect of that year…
…ore priority neighbourhoods for urban policy are located within the meaning of article 5 of Law no. 2014-173 of 21 February 2014 on programming for the city and urban cohesion.II. - The municipal coun…
…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…
…ting to business tax provided for in the first paragraph are applicable for the establishment, from 2010, of business property tax assessments.IV. - The updates of property rental values provided for…
…the public establishment within the limit of the ceiling provided for in I of article 46 of law no. 2011-1977 of 28 December 2011 on finance for 2012. For the first year for which the public instituti…
…ages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3° Packaged in containers intended fo…
…or cans ;2° €3.17 per hectolitre for products containing synthetic sweeteners, falling under codes 2009 and 2202 of the Combined Nomenclature of the Customs Tariff, without being foodstuffs intended…
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