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Showing 771–780 of 38523 articles for “Art. L 228-13”
I. - Taxpayers may obtain property tax relief in the event of the vacancy of a house normally intended for letting or the non-use of a building used by the taxpayer himself for commercial or industria…
I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by…
In the event of contributions in kind or the stipulation of special benefits, the contribution auditors are appointed and carry out their duties under the conditions set out in article R. 22-10-7. The…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions…
Judicial supervision may be ordered by the investigating judge or by the liberty and custody judge if the person under investigation is liable to a correctional prison sentence or a more serious penal…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into…
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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