Article 1413
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
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Showing 531–540 of 61108 articles for “Art. L 581-14-1”
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
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…
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 cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
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…
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…
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…
Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…
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…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
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