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Showing 3081–3090 of 31856 articles for “Art. Cass. 1re civ. 14 June 2000 · Cass. com. 18 January 2011 · Cass. com. 22 March 2017 · CA Versailles 21 December 2001 · Cass. com. 11 July 2000”
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
…r must be subject if these properties are relinquished in favour of the commune in which they are located. The detailed declaration of this perpetual abandonment is made in writing, at the town hall o…
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…
…and have an apprenticeship contract drawn up under the conditions provided for by the articles L. 6221-1 to L. 6225-8 of the Labour Code; 2° A widow who continues, with the help of a single worker an…
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…
I. - (Repealed).I bis. - (Repealed).II.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…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
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