Article 1657
1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…
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Showing 3181–3190 of 69211 articles for “Art. s. L 237-2 · L 237-15 · L 237-16 · R 237-1”
1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
The date of assessment of the rolls is set by the authority competent to approve them pursuant to article 1658. This date is indicated on the tax roll and on the tax notices issued to the taxpayers.Wh…
In the cases provided for by articles 1831-1 to 1831-5 of the Civil Code relating to property development contracts, as well as by…
The Regional Council votes the region's budget under the conditions and in accordance with the procedures laid down in articles L. 4311-1 and L. 4311-2.
Notwithstanding article L. 311-1 of the General Civil Service Code and article L. 6143-7-2 of this Code, hospital civil servants managing the establishments mentioned in article L. 5 of the General Ci…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
Within ten days of the last of the publications provided for in articles L. 141-12 and L. 141-13, any unregistered creditor of the transferring shareholder shall notify the registry of the commercial…
For the application of this book in French Polynesia: 1° In article L. 141-2, the words: "or transfer to the State responsible for examining their asylum application" are deleted; 3° Article L. 142-2…
Records of purchases and sales made pursuant to articles L. 225-208, L. 22-10-62, L. 225-209-2, L. 228-12 and L. 228-12-1 must be kept, under the conditions laid down by decree in the Conseil d'Etat,…
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