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Showing 3161–3170 of 52406 articles for “Art. s. 387-1”
…anning and development are exempt from property tax on built-up properties for a period of five years.The exemption applies to buildings attached, between 1 January 2007 and 31 December 2023 inclusive…
…t of which the exemption takes effect. The option is irrevocable and applies to all local authorities.II. - For properties that may be exempted under I, a declaration must be submitted before 1st Janu…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…
…l function or transactions that offset or cancel each other out or have other similar characteristics. C.-A device includes a specific marker related to cross-border transactions, or "Category C marke…
…istered with a professional body or association in connection with legal, tax or consultancy services. II.-Where, pursuant to I, there is still an obligation to make multiple declarations, the interme…
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Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary an…
…onditions: a) He must be domiciled, resident or have his registered office in France for tax purposes. Permanent establishments located outside France of an intermediary fiscally domiciled or resident…
…by France allowing automatic exchange of information relating to financial accounts for tax purposes. This information may in particular concern any income from movable capital as well as account bal…
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