The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1). The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested parties on their income tax return when they do not have premises or land.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, taking into account the size of the latter, the possible existence of water reservoirs and the average hydraulic capacity that has become unavailable within the boundary of each commune as a result of the plant; the percentages…
I. – The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals. II. – By way of exception to the provisions of I, the business property tax is assessed: a) When the activity is carried out by unincorporated companies, in the name of the manager or managers; b)…
I. – The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January. However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months remaining, except in the event of the sale of the activity carried out in the establishment or in the event of a transfer of activity. When,…
I. – The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second year following that during which the extension of the establishment took place. In the case of the creation of an establishment, the exemption applies after the reduction in the base provided for in the…
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…
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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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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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