Article 1447
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
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Showing 1131–1140 of 64102 articles for “Art. s. L 227-14 and L 227-16”
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
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.
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
I. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
If, before the assignor or assignee had served the conveyance on the debtor, the latter had paid the assignor, he shall be validly discharged.
The purchaser, for his part, must reimburse the seller for what the latter has paid for the debts and charges of the estate, and make good to him all that he was credited with, if there is no stipulat…
The person against whom a disputed right has been assigned may be held harmless for it by the assignee, by reimbursing him for the actual price of the assignment together with expenses and fair costs,…
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