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Showing 4031–4040 of 45508 articles for “Art. Cass. com. 24 May 2005 n° 786 · CA Rouen 8 January 2004 · Cass. com. 24 May 1976 · Cass. com. 16 January 2001 · Cass. com. 14 April 1992 · Cass. com. 15 December 2009 · Cass. 1re civ. 15 October 2014”
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
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…
…e up between farms. However, these provisions do not apply to the production of seeds and seedlings carried out via third parties when the business carries out, during the reference period defined in…
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…
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…
…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 for subsequent years, until the necessary cor…
…declaration are exempt from making this declaration. II. II-This declaration is submitted electronically by owners whose main residence is equipped with Internet access. Those owners who indicate in…
…operty tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised as being in the public i…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of…
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