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Showing 621–630 of 38032 articles for “Art. L 227-14”
Whenever a sum is taken from the community, either to pay debts or charges personal to one of the spouses, such as the price or part of the price of property belonging to him or her or the redemption…
The separation of property, although pronounced in court, is null and void if proceedings to liquidate the rights of the parties have not been commenced within three months of the judgment becoming re…
The inventory provided for in the preceding article must be carried out in the manner prescribed by the Code of Civil Procedure, in the presence of both spouses or of the other spouse duly summoned. I…
In the event of dissolution of the community, the heirs of the spouses exercise the same rights as the spouse they represent and are subject to the same obligations.
The spouses may, in their marriage contract, modify the legal community by any kind of agreement not contrary to articles 1387, 1388 and 1389. They may, in particular, agree: 1° That the community wil…
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. - 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…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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