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Showing 581–590 of 52691 articles for “Art. Loi 2022-172 du 14-2-2022”
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…
…as communal property, is the responsibility 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…
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…
…otisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual farmers or agricultural non-trading companies benefiting from the exemption, and operating unde…
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…
…Claims are presented, investigated and judged in the same way as applications for discharge or reduction of property tax.If there is a dispute over the right to ownership, the application of I abov…
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…
I. - The business property tax is 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…
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…
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