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Showing 1671–1680 of 2313 articles for “Art. 4 and CGI Art. 111”
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis,…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
…ty tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L.…
…mption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments f…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
…the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary tax established on the sam…
…s, with the exception of those of properties assessed under the conditions provided for in article 1498, are increased by applying flat-rate coefficients set by the Finance Act taking into account cha…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
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