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Showing 231–240 of 26499 articles for “Art. Cass. com. – 8 Mar. 2016 – no. 14-24769”
…luding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional activity during the reference p…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
…ed on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
…and periodical publications that they are entrusted with and carry out pursuant to article 3 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping a…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…al value of premises rented on 1st January 1974 under the rent regulation system established by law no. 48-1360 of 1 September 1948 as amended, is the lower of the following two figures: Either the re…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
…benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the E…
The court shall rule on an appeal where the amount of the claim exceeds the rate of its final jurisdiction.
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