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Showing 281–290 of 50676 articles for “Art. Cass. ch. mixte 14-2-2003 n° 00-19.423”
The acquisition made, by way of auction or otherwise, of a portion of property of which one of the spouses was the undivided owner, does not form an acquest, except for the recompense due to the commu…
The separation of property, although pronounced in court, is null and void if proceedings to liquidate the rights of the parties have not been commenced within three months of the judgment becoming re…
The inventory provided for in the preceding article must be carried out in the manner prescribed by the Code of Civil Procedure, in the presence of both spouses or of the other spouse duly summoned. I…
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 cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
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…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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…
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…
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