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Showing 10211030 of 5132 articles for Art. 13 nov. 1997

French General Tax CodeIn force
D: Tax base

Article 1388 quater

The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

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
B: Permanent exemptions

Article 1394 C

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 nonies

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…

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

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
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 A

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396 bis

I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 C

Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 D

It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 E

A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of th…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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