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Showing 261–270 of 43993 articles for “Art. al. 3 · Cass. 1re civ. 14 March 2018”
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…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…d 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 during…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…the first paragraph as well as the conditions for applying this paragraph (1). (1) Annex III, art. 323.
…x established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
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 premises rented on 1st January 1974 under the rent regulation system established by law no. 48-1360 of 1 September 1948 as amended, is the lower of the following two figures: Either the rental val…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
The court shall rule on an appeal where the amount of the claim exceeds the rate of its final jurisdiction.
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