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Showing 1831–1840 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
…which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523.Properties exempt from property tax on built-up p…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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