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Showing 261–270 of 20900 articles for “Art. Cass. soc. – 15 July 1999 – no. 97-21146”
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
…r 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517 (2).II. - The rental value of motorways and their outbuildings on the reference date of the rev…
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…
…from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de financ…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
…ble by name. The same applies to the occupants of temporary buildings erected pursuant to Ordinance no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles…
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..
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