Article 1447
…e activity of letting or subletting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of artic…
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Showing 221–230 of 11873 articles for “Art. CE 14-10-2015 n° 374440”
…e activity of letting or subletting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of artic…
…added tax;2° Major maritime and river-maritime ports, autonomous ports, as well as ports with the exception of yachting harbours.
…es to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse against the new owner.
…by article 1404 have effect, both for the year they relate to and for subsequent years, until the necessary corrections have been made to the tax rolls.
…nemaking and irrespective of the marketing method employed, where the corresponding salaried workforce does not exceed three people; 3° The following organisations, which may join the mutual agricultu…
…cupied by third parties, to the identity of the occupant or occupants of these premises, in accordance with the procedures laid down by decree. Owners of premises for which no change in the informatio…
…r all furnished premises allocated to residential use other than those allocated to the main residence;2° For premises furnished in accordance with their intended purpose and occupied privately by com…
…the control organised by the regulatory texts, provided that they themselves provide the issue service, without a flat-rate deduction of part of the profits for the benefit of third parties.
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
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