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Showing 7881–7890 of 57098 articles for “Art. Cass. 3e civ. 23-1-2013 n° 11-20.313”
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
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…
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. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…
For the purposes of Titles I to V, the undertakings referred to in Article L. 310-10-1 are treated in the same way as undertakings having their registered office in a non-Community State which is a pa…
In addition to the particulars prescribed, as the case may be, for deeds drawn up by a judicial auctioneer, a bailiff or a notary, by the laws and regulations applicable to these professions, the inve…
I.-For the purposes of preventive radiological monitoring and alerting in the event of abnormal exposure, the employer shall fit an operational dosimeter to: 1° Any worker entering a controlled area d…
I.-Preference shares bought back are used for the purposes set out in articles L. 225-204 to L. 225-214. II.-Preference shares repurchased in accordance with the provisions of III of Article L. 228-12…
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