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Showing 1621–1630 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
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…
…its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments an…
…if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime registrants who persona…
…in favour of the State up to the limit of this rebate (1).II. - Claims are presented, investigated and judged in the same way as applications for discharge or reduction of property tax.If there is a…
I. - New constructions, as well as changes in the consistency or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and…
…(Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of young workers' hostels, mig…
On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis…
…not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. The obligation to designate properties in deed…
…1 bis of Article 206 which meet the three conditions set by that same paragraph. III. - The persons and companies mentioned in I are not subject to the business property tax (cotisation foncière des e…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
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