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Showing 1061–1070 of 34794 articles for “Art. III bis”
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
…mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code:- by 60% for taxation in respect of 2013;- by 40% for tax…
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°…
…of approved joint management bodies are subject to the obligations set out in article 1649 quater E bis, if their status falls under article 1649 quater C, and articles 1649 quater F and 1649 quater G…
The renewal of approvals for approved management centres, approved associations and approved joint management bodies takes place, with the exception of the first renewal, every six years (1).
The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and…
After informing the parties concerned of any shortcomings observed in the performance of their duties as defined in the articles 1649 quater C to 1649 quater H and having given them the opportunity to…
Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…
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