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Showing 1261–1270 of 22033 articles for “Art. Cass. com. – 21 Oct. 2015 – no. 14-20.924”
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
…and have an apprenticeship contract drawn up under the conditions provided for by the articles L. 6221-1 to L. 6225-8 of the Labour Code; 2° A widow who continues, with the help of a single worker and…
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…
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
I. - When, in respect of a year, a property tax assessment has been made in the name of a person other than the person legally liable for the tax, the tax relief for this assessment is granted provide…
…f article 1498, to changes of category of the built properties mentioned in I of Article 146 of Law no. 2019-1479 of 28 December 2019 on finance for 2020 and for changes in the method of determining t…
…bletting or temporary allocation to the disadvantaged persons mentioned in Article 1 of amended law no. 90-449 of 31 May 1990 aimed at implementing the right to housing.The reporting obligations on pe…
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…
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…
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