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Showing 281–290 of 50653 articles for “Art. Cass. com. 2 février 2016 n° 14-21739”
The inventory provided for in the preceding article must be carried out in the manner prescribed by the Code of Civil Procedure, in the presence of both spouses or of the other spouse duly summoned. I…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
…subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held by non-cooperating members within the meaning of 1 quinquies of article…
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…
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…
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…
…the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in fa…
…ticle 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 the r…
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