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Showing 141150 of 5410 articles for Art. 14 mars 2019

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
I: Taxable persons and activities

Article 1447

…etting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of article 29, of less than €100,000…

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
II: Exemptions and allowances

Article 1456

Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…

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
I: Taxable premises

Article 1407

…icipal bodies, as well as public establishments other than those referred to in 1° of II of Article 1408.II. - The following are not liable for tax:1° Premises liable for the business property tax whe…

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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Mariela Petrova

Mariela Petrova

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