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Showing 1591–1600 of 2313 articles for “Art. 4 and CGI Art. 111”
…hose that are expressly exempted by the provisions of the present code.It is due in particular for land occupied by railways, quarries, mines and peat bogs, ponds, salt works and salt marshes as well…
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…
In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…
…assessment of property tax on built properties, the rental value of the motive power of waterfalls and their facilities used by licensed hydraulic companies or with a power greater than 500 kilowatts…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
…he disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the constr…
…x Procedures.II. - When, in respect of a year, an assessment of council tax on secondary residences and other furnished premises not used as a main residence has been made in the name of a person othe…
…accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less than 400 square me…
…p to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of the activities mentioned in I and the first two paragrap…
Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…
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