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Showing 4831–4840 of 52212 articles for “Art. 1844-1”
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
Cadastral transfers resulting from changes in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
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