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Showing 2401–2410 of 69067 articles for “Art. s. L 232-1 and L 123-14 · Art. L 242-8”
…tire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months remaining…
Documents attached to the association's declarations are kept in an attached file or on electronic media.
The certificate provided for in article 69 of the local civil code is drawn up by the court registry, according to a model set by order of the Minister of Justice. It specifies the surname, first name…
The cost of publishing the registration in a legal gazette is borne by the association.
…associations is kept under the judge's supervision by the court registry, in accordance with a model set by order of the Minister of Justice. An order of the same Minister sets the date from which th…
I. - New constructions, as well as changes in the consistency or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
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…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
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