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Showing 8731–8740 of 67537 articles for “Art. 38 quinquies 1-a”
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
Individuals applying for registration in the Trade and Companies Register or the National Register of Companies as a business in the trades and crafts sector must declare the address of their business…
I. - For the purposes of this Title, the following are deemed to be: 1° Distance contract: any contract concluded between a trader and a consumer, under an organised distance sales or service-provisio…
The creditor or credit intermediary shall provide the borrower with explanations enabling him to determine whether the proposed credit agreement is suited to his needs and financial situation, in part…
Where the conclusion of a transaction mentioned in article L. 312-1 gives the right, or may give the right, free of charge, immediately or in the future, to a premium in the form of products or goods,…
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