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Showing 1621–1630 of 2313 articles for “Art. 4 and CGI Art. 111”
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…
…its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments an…
…if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime registrants who persona…
…ax, 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…
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…
…(Repealed).II.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 young workers' hostels, mig…
…year in which the declaration was submitted.This allowance applies to tax assessed for the years 2014 to 2018.
…not first been published in the real estate register (1). (1) The obligations of notaries, lawyers and solicitors are specified in articles 860 and 861. The obligation to designate properties in deed…
…tting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of article 29, of less than €100,000 o…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
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