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Showing 251–260 of 45439 articles for “Art. CE 14-2-2022 n° 442061”
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
…from the business property tax, when these different bodies are constituted and operate in accordance with the legislative and regulatory provisions that govern them. The exemption provided for in th…
…sibility of the commune as long as they are not shared. The tax due for land that is common only to certain portions of the inhabitants of a commune is paid by the commune section.
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…seeds and seedlings carried out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
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…
…axed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year following the year of taxation.
…perty tax.If there is a dispute over the right to ownership, the application of I above may take place until 31 December of the year following the final judgment on this right (1).(1) Provision applic…
…ed by the owners 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 properti…
…stral 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 if t…
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