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Showing 1651–1660 of 2313 articles for “Art. 4 and CGI Art. 111”
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
…n an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independen…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
…exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific cond…
…g day following 1st May of the tax year, the number of geothermal electricity production facilities and, for each of them, the installed electrical power.In the event of the creation of a geothermal e…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
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