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Showing 51–60 of 22138 articles for “Art. Cass. crim. 1er juin 2016 n° 14-81187”
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…
…y of these securities or the acceptance of the assignment of receivables in accordance with the loi n° 81-1 du 2 janvier 1981 facilitant le crédit aux entreprises.
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
All expenditure must be liquidated and authorised during the financial year to which it relates. Expenditure orders shall be supported by the necessary supporting documents.The accounting officer may…
I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…
…r cooperative production company under the conditions provided for in the amended article 25 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production. The exemption is, ho…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
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