French General Tax CodeIn force
Section I: General information
Article 1379 bis
…e 6, apply to partners bound by a civil solidarity pact who are jointly taxed for income tax purposes.
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Showing 2751–2760 of 42414 articles for “Art. s. L. 641-13 & L. 643-8”
…e 6, apply to partners bound by a civil solidarity pact who are jointly taxed for income tax purposes.
New constructions allocated to the main dwelling resulting from demolition operations and reconstitution of the supply of social rental housing demolished under the conditions provided for in articles…
…t of which the exemption takes effect. The option is irrevocable and applies to all local authorities.II. - For properties that may be exempted under I, a declaration must be submitted before 1st Janu…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exe…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
…pplicable and using a model drawn up by the administration, all the details identifying the buildings. Where the declaration is filed after the deadline, the allowance applies from 1st January of the…
…rom property tax on undeveloped properties levied for the benefit of the communes and their groupings.
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
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