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Showing 2831–2840 of 67537 articles for “Art. 38 quinquies 1-a”
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
…ee of charge or in return for payment ; 6° Land on which installations exempt under 11° of Article 1382 are built; 7° Land, whether cultivated or not, used for commercial or industrial advertising, by…
Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.
Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code.It is due in par…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
I. - Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late pa…
This loan is essentially free.
The lender remains the owner of the thing lent.
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