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Showing 941–950 of 22073 articles for “Art. Cass. com. – 31 Mar. 2015 – no. 14-10.346”
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…
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…
…al activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime regis…
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…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
…biogas, electricity or heat through methanisation and meeting the conditions set out in Article L. 311-1 of the Rural and Maritime Fishing Code. The number of employees is assessed in accordance with…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
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