Article 1500
…land used for an activity falling within the scope of the business property tax defined in article 1447. D.-If the threshold defined in B is crossed, the operator shall inform the owner, if different…
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Showing 191–200 of 10740 articles for “Art. CJEU – Granarolo – 14 July 2016 – C-196/15”
…land used for an activity falling within the scope of the business property tax defined in article 1447. D.-If the threshold defined in B is crossed, the operator shall inform the owner, if different…
…ilt and unbuilt properties, as well as changes in the use of the premises mentioned in I of article 1498 and factors likely to modify the method of determining the rental value pursuant to articles 14…
A repeat offence of the offences punishable under articles R. 242-6 to R. 242-14 shall be punished in accordance with the provisions of articles 132-11 and 132-15 of the Penal Code.
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
…ention for the Protection of Cultural Property in the Event of Armed Conflict, done at The Hague on 14 May 1954, and the Second Protocol to the Hague Convention of 1954 for the Protection of Cultural…
…resulting from L. 521-1 Ordinance no. 2017-1252 of 9 August 2017 L. 521-2 Order no. 2009-866 of 15 July 2009 L. 521-3 Order no. 2017-1252 of 9 August 2017 L. 521-3-1 Act no. 2018-727 of 10 August 201…
…of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if they reser…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
…the wording resulting from L. 634-1 to L. 634-3 law no. 2022-401 of 21 March 2022 L. 634-4 Law no. 2016-1691 of 9 December 2016II - For the application of the articles mentioned in the table above :1…
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