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Showing 161170 of 20423 articles for Art. 14 mars 1968 + Cass. com.

French General Tax CodeIn force
C: Cadastral changes and changes affecting the tax debtor

Article 1404

…tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Declaration of new constructions and changes to their nature, purpose or use

Article 1406

…own by decree. The same applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Council tax

Article 1414

I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Cadastral changes and changes affecting the tax debtor

Article 1402

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1449

The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Cadastral changes and changes affecting the tax debtor

Article 1403

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Cadastral changes and changes affecting the tax debtor

Article 1405

…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 for subsequent years, until the necessary cor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1451

I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Direct taxes and similar levies

Article 1418

I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: General information

Article 1495

…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.

AI translation · Updated 7 Nov 2023Open Article
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