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Showing 231240 of 11873 articles for Art. CE 14-10-2015 n° 374440

French General Tax CodeIn force
Section V: Business property tax

Article 1473

…basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested par…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Assessment of tax

Article 1478

…r the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1477

Open the article to read the full text in English.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1459

…in one or more rooms of their main home, provided that the rooms rented constitute the main residence of the tenant or furnished sub-tenant, and that the rental price remains set within reasonable li…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1463

Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1467

…siness 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° of Art…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464

Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1475

The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1494

…to the main dwelling or to an ancillary tax established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property no…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1498

…is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The properties mentioned in the first p…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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