Article 1408
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
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Showing 3531–3540 of 52217 articles for “Art. 924-1”
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
Publicity for meetings of the expert commissions, boards and collegiate bodies mentioned in I of article L. 1451-1 and which are consulted as part of administrative decision-making procedures is organ…
For the purposes of Titles I to V, the undertakings referred to in Article L. 310-10-1 are treated in the same way as undertakings having their registered office in a non-Community State which is a pa…
As an exception to articles R. 53-18 and R. 53-19, the data recorded in the national automated genetic fingerprint database, with the exception of that mentioned in III of article R. 53-10, may be con…
Tattooing products are defined as any colouring substance or preparation intended to create a mark on the superficial parts of the human body by breaking the skin, with the exception of products which…
For the application of II of article L. 23-111-1, branches for which an agreement was concluded no later than 31 March of the year in which the regional cross-industry joint committee was set up or re…
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