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Showing 301–310 of 21105 articles for “Art. Cass. com. 15 octobre 2002 n° 93-20262”
…1499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The…
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
…r 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517 (2).II. - The rental value of motorways and their outbuildings on the reference date of the rev…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
…ctors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and th…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
…II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are upda…
…no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502 and 1508 and of Article L. 175 of the Book of Tax Procedures shall apply to them. (1) See Annex…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
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