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taxpayers_glossary.md

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Glossary of the Taxpayers modelet

Term Definition
Activity (Activité) Profession (e.g., vigneron) or status (e.g., bourgeois) of a person. It can also refer to the description of services provided by a company.
Address (Adresse) Geographic indication of the residence of the owner or usufructuary.
Assessment (Alivrement) Fixing the rate of a fee or tax. (CNRTL, Alivrement)
Land tax (Contribution foncière) The land tax is a property tax owed by owners or usufructuaries, and the amount corresponds to the sum of the assessments of the plots they own/use.

The land tax also has one of its main characteristics of being completely independent of the other capacities of the owner: it could therefore be said with accuracy that it is the property itself that is charged with the contribution, and that the owner is only an agent who pays it on behalf of the property, with a portion of the fruits it provides. (Systematic Collection of Laws, Decrees, Regulations, Instructions, and Decisions on the Cadastre of France, article 321, 1811)
Referential expression (Expression référentielle) A referential expression is a natural language description that uniquely identifies a person. (Khajeh Nassiri, 2020)
Legal entity (Personne morale) A legal entity is a group endowed with legal personality. Generally, a legal entity consists of a group of individuals gathered to achieve something together. This group can also bring together individuals and legal entities. It can also be constituted by a single element. (INSEE, 2019)
Natural person (Personne physique) A natural person is a human being endowed, as such, with legal personality. To fully and directly enjoy legal capacity (or personality), a natural person must be of legal age (unless emancipated before reaching majority) and not be under partial or total incapacity (guardianship or curatorship); otherwise, this capacity is exercised on their behalf by a legal representative. (INSEE, 2016)
Owner (Propriétaire) Holder of one or more built or undeveloped lands. The owner may have full ownership or bare ownership of a property:
  • Full ownership: the owner has the right of ownership and use of the property, can collect its income, and is liable for the land tax.
  • Bare ownership: the owner only has the right of ownership until the end of the usufruct granted to another person.
Corporate name (Raison sociale) Name under which a company conducts its activities.
Usufructuary (Usufruitier) The usufructuary enjoys the rights of servitude, passage, and generally all the rights that the owner can enjoy, and he enjoys them as the owner himself. (Art. 597, Civil Code, 1804). He does not have ownership rights over the plot. Therefore, he cannot sell it. He collects the income produced by the plot. The land tax is his responsibility.