Article 1459
…ollowing are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who r…
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Showing 381–390 of 57820 articles for “Art. EU Regulation 2016/1103 · Hague Convention of 14 March 1978”
…ollowing are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who r…
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…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
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 following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
…d premises not allocated to the principal dwelling are established for the entire year on the basis of the facts existing on 1st January of the year of taxation.
…the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year following the year of taxation.
…s for their activity carried out under a trust agreement who habitually carry out a self-employed professional activity. For the purposes of calculating the business property tax, the activities of le…
The payment of the price or its deposit and the payment of the costs of the sale shall, as of right, purge the property of any security interest published in respect of the debtor with effect from the…
…R. 211-1 to R. 211-13 apply to the seizure of successively enforceable claims, subject to the following provisions.
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