Article 1388-0
I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C,…
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Showing 4841–4850 of 63960 articles for “Art. I-1°-c”
I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C,…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
The exemption provided for in Article L. 411-9 is granted if :1° The fraction of the value of the holiday vouchers paid for by the employer is higher for employees with the lowest salaries;2° The amou…
Holiday vouchers are valid until 31 December of the second calendar year following the year of issue. Vouchers not used during this period may be exchanged within three months of the end of the period…
Employees of companies and organisations subject to the provisions of articles L. 3141-1 and L. 3141-2 of the French Labour Code, 3° and 4° of article L. 5424-1 and article L. 5423-3 of the same code,…
The employer's contribution to the purchase of holiday vouchers by an employee may not exceed a percentage of the value in full discharge of liabilities set by decree. This decree defines different pe…
Subject to the provisions of the second paragraph, a creditor who grants credit without providing the borrower with pre-contractual information under the conditions set out in article L. 312-12 or, fo…
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