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Showing 41–50 of 11078 articles for “Art. C. constit. 9 December 2022”
…h their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from property tax on built-up properties, for their share of the tax, buildings or p…
…their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, exempt land, whether agricultural or not, planted with olive trees from property tax on und…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
…eated or managed by a grouping of communes is allocated to this grouping by virtue of the articles 29 or 11, as amended, of law no. 80-10 of 10 January 1980 on the organisation of direct local taxatio…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
…milar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for the determination of the rates of the additiona…
…lue used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agen…
…and non-commercial profits as well as the income mentioned in 1 bis, 1 ter and 1 quater of article 93 when they are taxed according to the rules laid down for salaries and wages, the taxpayer may req…
…e income is paid and subject to the same penalties as the withholding tax provided for in article 119 bis. These penalties are also applicable to the levy due pursuant to III of article 117 quater, un…
…t in Article L. 102 AG of the Book of Tax Procedures, the information mentioned in II of Article 1649 AC of this code is punishable by a fine of €1,500. The first paragraph of this article is not appl…
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