Article 1447
…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-employed professional activity.…
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Showing 181–190 of 9424 articles for “Art. CA Versailles 14-11-1996”
…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-employed professional activity.…
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…
…e provisions of II of Article L. 433-3 of the Monetary and Financial Code or more than 50% of whose capital is held by persons defined in 1 quinquies of article 207 of this code and holders of coopera…
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…
…agricultural collective interest companies that employ no more than three employees or that are dedicated: electrification; housing or rural development; agricultural equipment; artificial inseminatio…
…declaration are exempt from making this declaration. II. II-This declaration is submitted electronically by owners whose main residence is equipped with Internet access. Those owners who indicate in…
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…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
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