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Showing 4241–4250 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
…xpayer may opt for the latter scheme at the latest within two months of the promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer. In the absence of an opti…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…2 to L. 255-19 of the Construction and Housing Code is subject to a rebate of up to 30%, 40%, 50%, 60%, 70%, 80%, 90% or 100% for the duration of the lease.To benefit from this deduction, the person…
The implementing measures provided for in Article L. 412-1: 1° The provisions of Article 4 of Commission Implementing Regulation (EU) 2019/1793 of 22 October 2019 on the temporary reinforcement of off…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
…article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
…l Code and provident institutions governed by Title III of Book IX of the Social Security Code:- by 60% for taxation in respect of 2013;- by 40% for taxation in respect of 2014.II. - (Obsolete provisi…
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°…
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