Article 1388 ter
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
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Showing 2521–2530 of 38470 articles for “Art. Cass. com. – 20 May 2014 – no. 13-16.398”
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
…visions of Book II of Part Six of the Labour Code, under the conditions set out in article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending law no. 86-1290 of 23 Dec…
Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908, not exempt purs…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…
A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of th…
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…
…er 1989) are applicable under the conditions set out in the first paragraph. II. - From 1st January 2005, land newly planted with truffle trees is exempt from property tax on undeveloped property for…
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