The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
I. – The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for each type and category of premises. II. – The rental value of the reference premises is determined on the basis of a rate set, by commune or commune sector, for each type and category of premises, on the basis…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partially included in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
I. – The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The properties mentioned in the first paragraph are…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relating to each of the premises mentioned in article 1498 of which they are tenants on 1st January of the year in which the declaration is filed. The list of information required is set by order of…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coefficients (2) that had been provided for the revision of balance sheets. Before any application of these coefficients, the cost price of land is increased by 3% for each year that has elapsed since the property became the property…
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 development and promotion of trade and craft industries. Article 1499 does not apply to the determination of the rental value of properties or fractions of properties comprising underground equipment that cannot be dissociated…
When the property mentioned in l’article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower than that retained in respect of the year of acquisition. When the real estate mentioned in article 1499 is the subject of a leasing or rental contract for the benefit of the person who has…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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