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Showing 351–360 of 36791 articles for “Art. Cass. com. 24 November 1992 n° 91-11.055 · CA Dijon 12 October 1995 · CA Paris 25 October 2000 · Cass. com. 22 November 2016 n° 14-23.658 · CA Versailles 19 January 2016 · Cass. com. 8 July 1997 · Cass. com. 14 November 2019 n° 18-16.807”
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…
…provisions of II of l'article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held by non-cooperating shareholders within the meaning of 1 quinquies of article 207 of…
…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…
…let furnished accommodation on premises classified under the conditions provided for in article L. 324-1 of the Tourism Code, when these premises are included in their personal dwelling; c) Persons ot…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
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…
…rty tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established on the same bases is determined, in ac…
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…
The court shall rule on an appeal where the amount of the claim exceeds the rate of its final jurisdiction.
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