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Showing 171–180 of 9424 articles for “Art. CA Versailles 14-11-1996”
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…e up between farms. However, these provisions do not apply to the production of seeds and seedlings carried out via third parties when the business carries out, during the reference period defined in…
…er to whom they are linked by a civil solidarity pact and their children. These provisions are applicable, under the same conditions, to companies taxed under the conditions provided for in 4° of Arti…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
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…
…hermen using one or two boats for their professional activity, even 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 o…
…imit 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 dispute over the right to ownership…
…ame applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1479 of 28 December 2…
I. - (Repealed).I bis. - (Repealed).II.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 you…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
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