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Showing 141–150 of 4643 articles for “Art. 14 nov. 2006”
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 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…
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…
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…
…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…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…and leisure parks exercising a seasonal activity.VI. - The organisations mentioned in II of article 1447 become taxable under the conditions set out in II, from the year in which one of the three cond…
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