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Showing 1801–1810 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
I.-The rights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentio…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
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