French General Tax CodeIn force
V: Assessment of tax
Article 1477
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Showing 1541–1550 of 68128 articles for “Art. R 225-14-1 and R 123-103”
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The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
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…
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.
The community is composed passively:-finally, of the maintenance owed by the spouses and the debts contracted by them for the upkeep of the household and the education of the children, in accordance w…
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…
The payment of debts for which each spouse is liable, for whatever reason, during the community, may always be pursued out of the community property, unless there has been fraud on the part of the deb…
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