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Showing 541–550 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the 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…
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…
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…
I. - The communes shall collect, under the conditions determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés…
Property tax on built properties is established on the basis of the cadastral rental value of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to…
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…
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…
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