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Showing 591–600 of 27387 articles for “Art. Aut. conc. n° 14-DCC-167 du 13 Nov 2014”
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…
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…
…d; 2° Maritime registrants who personally fish for fish, crustaceans, molluscs and other fishery products and sell these products themselves; 3° Maritime cooperative societies set up and operating in…
…Claims are presented, investigated and judged in the same way as applications for discharge or reduction of property tax.If there is a dispute over the right to ownership, the application of I abov…
…to the administration, within ninety days of their final completion and in accordance with the procedures laid down by decree. The same applies to changes of use of the built properties mentioned in I…
I. - (Repealed).I bis. - (Repealed).II.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…
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…
…horities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting or tourist nature, regardless of their situation with regard to…
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…
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