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Showing 4981–4990 of 52277 articles for “Art. 1112-1”
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
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 pr…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
The application shall be lodged at the court registry by the lawyer of the earliest party. On pain of inadmissibility, it shall be presented within three months of the end of the participatory procedu…
Where the application has been lodged at the registry of the judicial court, the notification referred to in the third paragraph of Article 1563 states that the opposing party must constitute a lawyer…
Where the dispute persists in its entirety, the judge may hear it: - either in accordance with the rules governing the procedure applicable before him; - or in accordance with the procedures laid down…
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