Article 1397
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
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Showing 181–190 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific cond…
I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
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