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Showing 4071–4080 of 67627 articles for “Art. s. L 237-14 to L 237-31 · Arts. R 237-2”
Forming private property by their nature, even if they were acquired during the marriage, are clothing and linen for the personal use of one of the spouses, actions for compensation for bodily or mora…
Where the spouses agree that there shall be community of movables and acquests between them, the common assets shall include, in addition to the property which would form part of them under the regime…
All property, whether movable or immovable, is deemed to be acquired by the community unless it is proved that it belongs to one of the spouses by application of a provision of the law. If the propert…
The acquisition made, by way of auction or otherwise, of a portion of property of which one of the spouses was the undivided owner, does not form an acquest, except for the recompense due to the commu…
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…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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…
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.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
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…
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