French General Tax CodeIn force
A: General information
Article 1495
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
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Showing 141–150 of 4654 articles for “Art. 14 févr. 2012”
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…and leisure parks exercising a seasonal activity.VI. - The organisations mentioned in II of article 1447 become taxable under the conditions set out in II, from the year in which one of the three cond…
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The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…used for the purposes of his professional activity during the reference period defined in Articles 1467 A and 1478, with the exception of those that have been destroyed or transferred during the same…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
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