French General Tax CodeIn force
A: Taxable properties
Article 1393
…such land does not require the construction of masonry works having the character of actual buildings.
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Showing 4631–4640 of 52406 articles for “Art. s. 387-1”
…such land does not require the construction of masonry works having the character of actual buildings.
…No property tax relief is granted for crop losses suffered as a result of hail by uninsured farmers. However, until the promulgation of the law referred to in article 1 of law no. 50-960 of 8 August…
…the Rural and Maritime Fishing Code;7° land and grounds liable to property tax on built-up properties.
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
…of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and ins…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
I. - Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste ment…
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
…et at 10% for the first year of taxation, 15% for the second year and 20% from the third year onwards. By a deliberation taken under the conditions provided for in I of Article 1639 A bis, these rates…
…s to be fixed between the amount of the contributions relating to the various categories of buildings.
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