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Showing 171–180 of 5961 articles for “Art. n° 14-22224 · CA Paris”
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
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…
…r must be subject if these properties are relinquished in favour of the commune in which they are located. The detailed declaration of this perpetual abandonment is made in writing, at the town hall o…
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…
…e up between farms. However, these provisions do not apply to the production of seeds and seedlings carried out via third parties when the business carries out, during the reference period defined in…
…er to whom they are linked by a civil solidarity pact and their children. These provisions are applicable, under the same conditions, to companies taxed under the conditions provided for in 4° of Arti…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
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…
…hermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when o…
…imit of this rebate (1).II. - Claims are presented, investigated and judged in the same way as applications for discharge or reduction of property tax.If there is a dispute over the right to ownership…
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