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Showing 441–450 of 61094 articles for “Art. L 225-147-1”
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…tire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months remaining…
…iption may be shortened or extended by agreement of the parties. It may not, however, be reduced to less than one year or extended to more than ten years.The parties may also, by mutual agreement, add…
When one has begun to possess for another, one is always presumed to possess in the same capacity, if there is no proof to the contrary.
A person who is unable to exercise his rights himself cannot waive the acquired prescription on his own.
Possession is the holding or enjoyment of a thing or right which we hold or exercise by ourselves, or by another who holds or exercises it on our behalf.
…ription is a means of acquiring property or a right by the effect of possession without the person alleging it being obliged to produce a title to it or being able to rely on the exception deduced fro…
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