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Showing 1–10 of 15 articles for “Art. 1478”
After the partition has been consummated, if either spouse is a personal creditor of the other, such as where the price of his or her property has been used to pay a personal debt of his or her spouse…
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 arbitral tribunal shall decide the dispute in accordance with the rules of law, unless the parties have entrusted it with the task of ruling as an amiable composition.
…emption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments…
Parole may only be granted under the provisions of articles 723-15 to 723-18 only when the conditions set out in articles 723-1 and 723-7 if a probationary measure is ordered, or failing that, when th…
…licable to operators of establishments carrying out seasonal activities are set out in V of article 1478 of the General Tax Code.
The terms and conditions for the application of V of article 1478 of the General Tax Code, cited in article L. 422-1, relating to the business tax payable by operators of seasonal tourist hotels, are…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
…he purposes of his professional activity during the reference period defined in Articles 1467 A and 1478, with the exception of those that have been destroyed or transferred during the same period. Ho…
…er ; 5° De l'application des II et III de l'article 1518 ter; 6° De l'application du V de l'article 1478; 7° Pour les établissements au sein desquels sont exercées conjointement une activité imposable…
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