French General Tax CodeIn force
A: General information
Article 1495
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
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Showing 301–310 of 36780 articles for “Art. Cass. 3e civ. 14 March 1968 · Cass. 3e civ. 10 November 2009 · Cass. 3e civ. 15 September 2010 · Cass. com. 14 December 1993 · Cass. 3e civ. 17 June 1975 · Cass. 3e civ. 30 January 2002 · Cass. 3e civ. 9 July 2008”
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…urnished accommodation. The deliberations are taken under the conditions provided for in Article 1639 A bis and relate to the total share due to each local authority or grouping; they may concern one…
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…
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.
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…
…x 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 normally intended for a separate use (1).
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
The court shall rule on an appeal where the amount of the claim exceeds the rate of its final jurisdiction.
The reconstruction of a court decision is carried out by the court that issued it.
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