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Showing 121–130 of 4654 articles for “Art. 14 févr. 2012”
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…
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…
…out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
…ssment of the number of employees, the reference period to be used is the year mentioned in Article 1467 A.
…s, parks and playgrounds.This rental value is determined according to the rules defined in articles 1494 to 1508, 1516 to 1518 A ter and 1518 A quinquies.
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…
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
…tax, the tax relief for this assessment is granted provided that the obligations set out in article 1402 have been complied with. The tax payable by the legal taxpayer for the same year is assessed in…
…own by decree. The same applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1…
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
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