Article 168
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
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Showing 5421–5430 of 56490 articles for “Art. Cass. 1ère civ. 29-1-2002”
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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…
The provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and department…
Implementation of the procedure provided for in this section does not prevent the Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to…
I.-When the professional transition project is granted to an intermittent performing artist or technician mentioned in article R. 6323-9-1 who fulfils the seniority condition mentioned in 1°, 2° or 3°…
I.-Local authorities or territorially competent public bodies may request that the bodies mentioned in articles L. 213-1 et L. 752-4 du code de la sécurité sociale or article L. 723-3 of the Rural and…
In contracts for the provision of services, in the absence of agreement between the parties prior to their performance, the price may be fixed by the creditor, who is responsible for giving reasons fo…
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