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Showing 371–380 of 48272 articles for “Art. Cass. com. 5 April 2016 n° 14-15.860 · Cass. 1re civ. 25 May 2005 · Cass. 3e civ. 14 March 2012 · Cass. com. 29 April 2003 · Cass. com. 5 February 2020 n° 18-21.689”
Whenever a sum is taken from the community, either to pay debts or charges personal to one of the spouses, such as the price or part of the price of property belonging to him or her or the redemption…
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…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
…the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the const…
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…
…out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
…s, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
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…
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