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Showing 1111–1120 of 32811 articles for “Art. R. 223-14”
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°…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
…n the reference date of 1 January 2013, subject to the update provided for in III of article 1518 ter. It is obtained by applying a rate per square metre determined in accordance with 2 of B of this I…
…same Article 1 for as long as they have not ceased to fulfil the conditions determined by that Order.3° Local correspondents of the regional or departmental press by virtue of the activity they carry…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…determined under the conditions provided for in I, with effect from 1st January of the following year.
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