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Showing 1711–1720 of 64157 articles for “Art. L. 223-17 and L. 221-14”
…x Procedures.II. - When, in respect of a year, an assessment of council tax on secondary residences and other furnished premises not used as a main residence has been made in the name of a person othe…
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…
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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…ocated in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional activity d…
…works exist, taking into account the size of the latter, the possible existence of water reservoirs and the average hydraulic capacity that has become unavailable within the boundary of each commune a…
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…
…of a seasonal nature, as defined by decree.By decision of the deliberative body of the municipality and of the public establishment for inter-municipal cooperation, the provisions of the first paragra…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…tal value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established o…
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