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Showing 191–200 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
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…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
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The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
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…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
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