Article 1416
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
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Showing 1661–1670 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
…equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carrie…
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
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…
…tal value of built-up properties, owners are required to submit a declaration at the request of the tax authorities in accordance with the procedures laid down by decree.II. - Temporary exemptions fro…
I. - (Repealed).I bis. - (Repealed).II.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…
…tion by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis of assessm…
…ansfer if the deed or court decision recording this change has not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articl…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
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…
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