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Showing 1031–1040 of 21190 articles for “Art. Cass. civ. 14 December 2004”
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…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
…rty tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L…
…entioned in the same articles the information relating to each of the premises mentioned in article 1498 of which they are tenants on 1st January of the year in which the declaration is filed. The lis…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
In addition to the supplementary penalties provided for in article L. 823-13, natural persons convicted under articles L. 823-11 or L. 823-12 shall incur the supplementary penalty of confiscation of a…
If it is not followed, with regard to the foreign national who has been detained, by any investigation or enforcement procedure addressed to the judicial authority or has not given rise to any adminis…
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