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Showing 10111020 of 5113 articles for Art. 13 Jan 1981

French General Tax CodeIn force
2: Exemptions of more than two years

Article 1384 G

…tioned in article 10-3 of the same law may not benefit from the exemptions provided for in articles 1384 to 1384 F of this code when the buildings they replace, within the perimeter of the same priori…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 D

…t out in 1°, 3°, 4° and 5° of article 44 sexies-0 A and in which it carries out its business on 1st January of the tax year. Where the property belongs to a company in existence on 1 January 2004, the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 I

…ed for in I quinquies B of Article 1466 A and for the same duration as the latter.It applies from 1 January of the year following that in which the attachment to a qualifying establishment occurred.Th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1382 I

…lisation zones defined in III of article 1464 G. The exemption applies to buildings attached on 1st January of the tax year to an establishment that meets the conditions to benefit from the exemption…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Exemptions of more than two years

Article 1383 G

…eferred to in the first paragraph.To benefit from this exemption, the owner must submit, before 1st January of the first year from which the exemption is applicable, a declaration to the tax departmen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 quater

…the owner must send to the tax authorities of the place where the property is located, before 1st January each year, a declaration in accordance with the model drawn up by the administration, includ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 sexies

I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1394 C

…). To benefit from this exemption, the owner must make a declaration to the tax department before 1 January of the first year for which the exemption is applicable, together with the necessary support…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 nonies

…roperties must declare to the tax department of the place where the property is located, before 1st January of the first year for which the allowance is applicable and using a model drawn up by the ad…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1394 B

…d in article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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