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Showing 121–130 of 4643 articles for “Art. 14 nov. 2006”
The spouses may, in their marriage contract, modify the legal community by any kind of agreement not contrary to articles 1387, 1388 and 1389. They may, in particular, agree: 1° That the community wil…
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…
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
…the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the const…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
…ssment of the number of employees, the reference period to be used is the year mentioned in Article 1467 A.
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