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Showing 801–810 of 5122 articles for “Art. n° 15-16.826”
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. - 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. - 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…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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