Source: https://revuefiduciaire.grouperf.com/lien_bofip/index.php?mode=article&id=10166-PGP&bg=6548&bd=6549&datePlan=2020-07-01&niv=6&dateVersion=2016-01-06
Timestamp: 2020-08-04 17:53:08+00:00
Document Index: 131779583

Matched Legal Cases: ['§ 1', '§ 10', '§ 20', '§ 30', '§ 40', '§ 50', '§ 60', '§ 70', '§ 80', '§ 90', '§ 100', '§ 110', '§ 120', '§ 130', '§ 140', '§ 150', '§ 160', '§ 170', '§ 180', '§ 190', '§ 200', '§ 210', '§ 220', '§ 230', '§ 240', '§ 250', '§ 260', '§ 270', '§ 280', '§ 290', '§ 300', '§ 310', '§ 320', '§ 330', '§ 340', '§ 350', '§ 360', '§ 370', '§ 380', '§ 390', '§ 400', '§ 410', '§ 420', '§ 430', '§ 440', '§ 450', '§ 460', '§ 470', '§ 480', '§ 490', '§ 500', '§ 510', '§ 520', '§ 530', '§ 540', '§ 550', '§ 560', '§ 570', '§ 580', '§ 590', '§ 600', '§ 610', '§ 620', '§ 630', '§ 640', '§ 650', '§ 660', '§ 670', '§ 680', '§ 690', '§ 700', '§ 710']

BOFiP-IF-CFE-10-30-50-60-20160106
1 (BOFiP-IF-CFE-10-30-50-60-§ 1-06/01/2016)
Conformément au I septies de l' article 1466 A du code général des impôts (CGI) , sauf délibération contraire de la commune ou de l'établissement public de coopération intercommunale (EPCI) doté d'une fiscalité propre, peuvent être exonérés de cotisation foncière des entreprises (CFE), dans la limite du montant de base nette imposable fixé, pour 2015 et 2016, à 77 089 ¤ :
10 (BOFiP-IF-CFE-10-30-50-60-§ 10-06/01/2016)
20 (BOFiP-IF-CFE-10-30-50-60-§ 20-06/01/2016)
30 (BOFiP-IF-CFE-10-30-50-60-§ 30-06/01/2016)
40 (BOFiP-IF-CFE-10-30-50-60-§ 40-06/01/2016)
50 (BOFiP-IF-CFE-10-30-50-60-§ 50-06/01/2016)
60 (BOFiP-IF-CFE-10-30-50-60-§ 60-06/01/2016)
70 (BOFiP-IF-CFE-10-30-50-60-§ 70-06/01/2016)
80 (BOFiP-IF-CFE-10-30-50-60-§ 80-06/01/2016)
90 (BOFiP-IF-CFE-10-30-50-60-§ 90-06/01/2016)
100 (BOFiP-IF-CFE-10-30-50-60-§ 100-06/01/2016)
110 (BOFiP-IF-CFE-10-30-50-60-§ 110-06/01/2016)
120 (BOFiP-IF-CFE-10-30-50-60-§ 120-06/01/2016)
130 (BOFiP-IF-CFE-10-30-50-60-§ 130-06/01/2016)
140 (BOFiP-IF-CFE-10-30-50-60-§ 140-06/01/2016)
150 (BOFiP-IF-CFE-10-30-50-60-§ 150-06/01/2016)
160 (BOFiP-IF-CFE-10-30-50-60-§ 160-06/01/2016)
170 (BOFiP-IF-CFE-10-30-50-60-§ 170-06/01/2016)
180 (BOFiP-IF-CFE-10-30-50-60-§ 180-06/01/2016)
190 (BOFiP-IF-CFE-10-30-50-60-§ 190-06/01/2016)
200 (BOFiP-IF-CFE-10-30-50-60-§ 200-06/01/2016)
210 (BOFiP-IF-CFE-10-30-50-60-§ 210-06/01/2016)
220 (BOFiP-IF-CFE-10-30-50-60-§ 220-06/01/2016)
230 (BOFiP-IF-CFE-10-30-50-60-§ 230-06/01/2016)
240 (BOFiP-IF-CFE-10-30-50-60-§ 240-06/01/2016)
250 (BOFiP-IF-CFE-10-30-50-60-§ 250-06/01/2016)
260 (BOFiP-IF-CFE-10-30-50-60-§ 260-06/01/2016)
270 (BOFiP-IF-CFE-10-30-50-60-§ 270-06/01/2016)
280 (BOFiP-IF-CFE-10-30-50-60-§ 280-06/01/2016)
290 (BOFiP-IF-CFE-10-30-50-60-§ 290-06/01/2016)
300 (BOFiP-IF-CFE-10-30-50-60-§ 300-06/01/2016)
310 (BOFiP-IF-CFE-10-30-50-60-§ 310-06/01/2016)
320 (BOFiP-IF-CFE-10-30-50-60-§ 320-06/01/2016)
330 (BOFiP-IF-CFE-10-30-50-60-§ 330-06/01/2016)
340 (BOFiP-IF-CFE-10-30-50-60-§ 340-06/01/2016)
350 (BOFiP-IF-CFE-10-30-50-60-§ 350-06/01/2016)
360 (BOFiP-IF-CFE-10-30-50-60-§ 360-06/01/2016)
370 (BOFiP-IF-CFE-10-30-50-60-§ 370-06/01/2016)
380 (BOFiP-IF-CFE-10-30-50-60-§ 380-06/01/2016)
390 (BOFiP-IF-CFE-10-30-50-60-§ 390-06/01/2016)
400 (BOFiP-IF-CFE-10-30-50-60-§ 400-06/01/2016)
410 (BOFiP-IF-CFE-10-30-50-60-§ 410-06/01/2016)
420 (BOFiP-IF-CFE-10-30-50-60-§ 420-06/01/2016)
430 (BOFiP-IF-CFE-10-30-50-60-§ 430-06/01/2016)
440 (BOFiP-IF-CFE-10-30-50-60-§ 440-06/01/2016)
450 (BOFiP-IF-CFE-10-30-50-60-§ 450-06/01/2016)
460 (BOFiP-IF-CFE-10-30-50-60-§ 460-06/01/2016)
470 (BOFiP-IF-CFE-10-30-50-60-§ 470-06/01/2016)
480 (BOFiP-IF-CFE-10-30-50-60-§ 480-06/01/2016)
490 (BOFiP-IF-CFE-10-30-50-60-§ 490-06/01/2016)
Quelle que soit la date de leur création et qu'ils aient ou non procédé, avant le 1 er janvier 2015, à des opérations ouvrant droit à une autre exonération, les établissements existant au 1 er janvier 2015 dans les QPV sont exonérés pour cinq ans, de 2015 à 2019, dans la limite d’un montant revalorisé chaque année (77 089 ¤ pour 2015 et 2016).
500 (BOFiP-IF-CFE-10-30-50-60-§ 500-06/01/2016)
510 (BOFiP-IF-CFE-10-30-50-60-§ 510-06/01/2016)
520 (BOFiP-IF-CFE-10-30-50-60-§ 520-06/01/2016)
530 (BOFiP-IF-CFE-10-30-50-60-§ 530-06/01/2016)
540 (BOFiP-IF-CFE-10-30-50-60-§ 540-06/01/2016)
550 (BOFiP-IF-CFE-10-30-50-60-§ 550-06/01/2016)
560 (BOFiP-IF-CFE-10-30-50-60-§ 560-06/01/2016)
570 (BOFiP-IF-CFE-10-30-50-60-§ 570-06/01/2016)
580 (BOFiP-IF-CFE-10-30-50-60-§ 580-06/01/2016)
590 (BOFiP-IF-CFE-10-30-50-60-§ 590-06/01/2016)
600 (BOFiP-IF-CFE-10-30-50-60-§ 600-06/01/2016)
610 (BOFiP-IF-CFE-10-30-50-60-§ 610-06/01/2016)
620 (BOFiP-IF-CFE-10-30-50-60-§ 620-06/01/2016)
630 (BOFiP-IF-CFE-10-30-50-60-§ 630-06/01/2016)
640 (BOFiP-IF-CFE-10-30-50-60-§ 640-06/01/2016)
650 (BOFiP-IF-CFE-10-30-50-60-§ 650-06/01/2016)
660 (BOFiP-IF-CFE-10-30-50-60-§ 660-06/01/2016)
670 (BOFiP-IF-CFE-10-30-50-60-§ 670-06/01/2016)
680 (BOFiP-IF-CFE-10-30-50-60-§ 680-06/01/2016)
690 (BOFiP-IF-CFE-10-30-50-60-§ 690-06/01/2016)
700 (BOFiP-IF-CFE-10-30-50-60-§ 700-06/01/2016)
710 (BOFiP-IF-CFE-10-30-50-60-§ 710-06/01/2016)