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Showing 1751–1760 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of…
I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
I. - 1 New constructions and changes in the consistency or use of built and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modif…
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