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Showing 5211–5220 of 39292 articles for “Art. 25-8 III”
…cifications applicable to the necessary means and equipment are set by decree in the Conseil d'Etat.III. - To be accepted for the mark, the work must bear the professional's hallmark and be sufficient…
New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also…
Insurance companies and all other insurers established in France, in a Member State of the European Union or in another State party to the Agreement on the European Economic Area acting in France unde…
Foreign insurers established outside the European Economic Area are required to have a French representative approved by the tax department who is personally liable for the tax and penalties.The appro…
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…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
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…
…mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code:- by 60% for taxation in respect of 2013;- by 40% for tax…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
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