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Showing 541–550 of 20743 articles for “Art. n° 13-27.525 et 14-10.907”
…o contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign or a shop, when they only use the assistance of one or more apprentice…
…their outbuildings, such as garages, pleasure gardens, 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 qui…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
…molluscs and other fishery products and sell these products themselves; 3° Maritime cooperative societies set up and operating in accordance with articles L. 931-5 to L. 931-27 of the Rural and Mariti…
…ly liable for the 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 y…
…or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and in accordance with the procedures laid down by decree. The sa…
…State in accordance with article L. 851-1 of the Social Security Code, in respect of housing they let for subletting or temporary allocation to the disadvantaged persons mentioned in Article 1 of ame…
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…
…rofessional activity. For the purposes of calculating the business property tax, the activities of letting or subletting buildings, other than the activities of letting or subletting bare buildings fo…
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…
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