Article 1467 A
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
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Showing 2111–2120 of 43435 articles for “Art. Cass. 1ère civ. 31-3-2016 n° 14-24.556 FS-PBI”
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or total…
In addition to the supplementary penalties provided for in article L. 823-13, natural persons convicted under articles L. 823-11 or L. 823-12 shall incur the supplementary penalty of confiscation of a…
If it is not followed, with regard to the foreign national who has been detained, by any investigation or enforcement procedure addressed to the judicial authority or has not given rise to any adminis…
The Board of Directors of the French Office for Immigration and Integration may only validly deliberate if at least half of its full or alternate members are present or represented.If the quorum is no…
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