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Showing 83318340 of 52210 articles for Art. al. 1

French General Tax CodeIn force
C: Temporary exemptions

Article 1395 B

I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 H

…d in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from 80% of the property tax on unb…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 G

…ith their own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties, for a period of five years, undevelo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Annual tax

Article 1478 bis

…emption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI ter: Specific appeals relating to direct local taxes

Article 1518 F

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Special rules for the assessment of direct local taxes

Article 1518 E

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 A

I. - A conciliation commission is set up in each département, comprising:1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman;2° The departmental director of p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 B

1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.Where property forming a single…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Departmental Conciliation Commission (See Articles 349 to 350 C of Annex III)

Article 1653 BA

The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Paragraph 3: Police powers relating to specific objects

Article L2573-19

I.-The provisions of Chapter III of Title I of Book II of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand colu…

AI translation · Updated 7 Nov 2023Open Article
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