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Showing 611–620 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
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