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Showing 241–250 of 43993 articles for “Art. al. 3 · Cass. 1re civ. 14 March 2018”
The spouses may not, one without the other, lease a rural business or a building for commercial, industrial or craft use dependent on the community. Other leases on community property may be entered i…
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…
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. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
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…
…out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
…ssment of the number of employees, the reference period to be used is the year mentioned in Article 1467 A.
…s, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
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