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…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property tax for 1973, increased in proportion to the average increase in the tax bases of industrial fixed assets recorded in the département following the revision (2) (3).
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be industrial in nature. Buildings and land used for activities other than those mentioned in the first paragraph of this A that require significant technical resources, where the technical installations, equipment and tools used play a predominant role, are also considered to be…
I. – Special valuation procedures may be laid down by decree in the Conseil d’Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are properties of this nature in different municipalities with similar characteristics (1). These valuation procedures are not applicable to the fixed assets referred to in the first paragraph which are acquired or created on or after 1 January 1974. The…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipment and handling of goods or embarkation and disembarkation of passengers, as well as dry docks is determined, without prejudice to the provisions of article 1494, according to the following rates: a) €56 per linear metre of quay for…
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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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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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