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Showing 8601–8610 of 67537 articles for “Art. 38 quinquies 1-a”
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 following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
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 provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and department…
I. - The deed provided for in the second paragraph of article L. 2231-5-1 by which the parties may agree that part of the agreement need not be published as provided for in the first paragraph of the…
A. - The provisions of A of article D. 2312-3 are applicable to public establishments for inter-municipal cooperation which include at least one municipality of 3,500 inhabitants or more.B. - The prov…
Expenditure incurred directly by the company relating to supply, subcontracting or service provision contracts that it enters into with ... may be deducted from the amount of the annual contribution:…
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