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Showing 1871–1880 of 51113 articles for “Art. Cass. com. 3 October 2006 · Cass. com. 23 October 2012 n° 11-24.033 · Cass. com. 15 September 2015 n° 14-17.964 · CA Versailles 6 June 1997”
…required to submit declarations under conditions set by decree (1).The first paragraph is not applicable to persons liable for these taxes in respect of a property mentioned in I of article 1498.II.…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
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…
…ssion or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notifi…
…ture of crop and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1908.II. - For the purpose of calculating the rental value, nurseries operated on undeve…
…used in buildings belonging to the State, the départements, the commune or a public, scientific, educational or assistance establishment, and exempt from property tax on built properties, are taxable…
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…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
…ing houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
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