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Showing 551–560 of 20743 articles for “Art. n° 13-27.525 et 14-10.907”
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 decisions of the tax administration and 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 f…
…ent; artificial insemination; animal and plant disease control; wine-making; packaging fruit and vegetables; and organising auctions ; 2° Agricultural and wine cooperatives, for their activities other…
…This declaration is submitted electronically by owners whose main residence is equipped with Internet access. Those owners who indicate in the declaration that they have access to the Internet are ex…
…ded purpose and occupied privately by companies, associations and private bodies and which are not retained for the establishment of the business property tax;3° For furnished premises of a non-indust…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…sed at the place of the main establishment mentioned by the interested parties on their income tax return when they do not have premises or land.
…ts producing electrical energy the business property tax is due from the time of connection to the network. These establishments are taxed, for the year of connection to the network, on the basis of t…
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