Article 1401
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…
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Showing 461–470 of 25255 articles for “Art. Cass. com. – 15 March 2017 – no. 14-17873”
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…
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
…and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
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…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
…f article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1479 of 28 December 2019 on finance for 2020 and for changes in the method of determining t…
…bletting or temporary allocation to the disadvantaged persons mentioned in Article 1 of amended law no. 90-449 of 31 May 1990 aimed at implementing the right to housing.The reporting obligations on pe…
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…
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