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Showing 21–30 of 64359 articles for “Art. L 141-12 and L 141-13”
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…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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…
For the purposes of re-routing or removal, the transport of foreign nationals placed or held in a waiting area or place of detention may be the subject of a public contract awarded by the territoriall…
I. - (Repealed).I bis. - (Repealed).II.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…
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…
The creditors of either spouse, in the case of the preceding article, may pursue payment only against their debtor's own property and income. They may, however, also seize community property where the…
The debts for which the spouses were liable on the day of the celebration of their marriage, or which are encumbered by the successions and gifts which devolve upon them during the marriage, remain pe…
Reward is due to the community that has discharged a spouse's personal debt.
Where a debt has entered the community on the part of only one of the spouses, it may not be pursued against the other's own property. If there is joint and several liability, the debt is deemed to ha…
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