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Showing 1681–1690 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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 construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
…for their professional activity, even 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 boar…
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…
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…
I. - (Repealed).I bis. - (Repealed).II.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…
On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis…
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…
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…
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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