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Showing 2601–2610 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”
…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…
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…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
The court shall rule on an appeal where the amount of the claim exceeds the rate of its final jurisdiction.
The reconstruction of a court decision is carried out by the court that issued it.
If the arbitration agreement is manifestly null and void or manifestly unenforceable, the supporting judge shall declare that there are no grounds for appointment.
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