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Showing 6451–6460 of 52609 articles for “Art. 13 §1”
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
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 th…
The provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and department…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
The scope of services relating to the services provided for in articles L. 2224-13 et L. 2224-14 is set by the municipalities or their groupings as part of the waste prevention and management plans pr…
The cancellation of a claim pursuant to articles L. 733-9 or L. 733-13 of this Code shall be deemed to constitute regularisation of the payment incident within the meaning of Article L. 131-73 of the…
…d by professional secrecy under the conditions and subject to the penalties set out in articles 226-13 and 226-14 of the French Criminal Code.
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