Article 1455
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
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Showing 201–210 of 8013 articles for “Art. Loi 2022-172 – 14 Feb. 2022”
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
…tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
…etting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of article 29, of less than €100,000…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
…the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and for subsequent years, until the necessary cor…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
…icipal bodies, as well as public establishments other than those referred to in 1° of II of Article 1408.II. - The following are not liable for tax:1° Premises liable for the business property tax whe…
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
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