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Showing 81–90 of 1170 articles for “Art. 790 E”
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
1. Except in the case of fraudulent manoeuvres, tax increases of any kind are not applicable to taxpayers who have spontaneously made known, by registered letter sent within three months of joining an…
Each expert is awarded, for a complete mechanical expert appraisal of one or more motor vehicles, ordered by a court sitting in Paris or in the departments of Hauts-de-Seine, Seine-Saint-Denis or Val-…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
Patent assignments are registered at a fixed duty of €125..
I. - Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public esta…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
I. - Recipients of the allocation de solidarité aux personnes âgées mentioned in Article L. 815-1 of the Social Security Code or the allocation supplémentaire d'invalidité mentioned in article L. 815-…
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
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