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Showing 1011–1020 of 20661 articles for “Art. Cass. 2e civ. 14 June 2012”
The Director of the Institut National de la Consommation may set up revenue and expenditure imprest accounts under the conditions set out in the decree no. 2019-798 of 26 July 2019 relating to revenue…
…permanently accommodated in an establishment or service mentioned in the first paragraph of article 1414 B of the present code, persons who benefit from the provisions of the same article;3° Persons o…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
…in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independe…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
…y tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or public establis…
…an 2,000 inhabitants or a commune located in one of the rural regeneration zones defined in Article 1465 A ; 2° From the year following that of their establishment, doctors as well as medical auxiliar…
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