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Showing 171–180 of 5015 articles for “Art. n° 14-10.341”
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…
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…
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…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
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 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…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
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