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Showing 6391–6400 of 66662 articles for “Art. 1251 and 1251-1”
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
…tal value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established o…
…r than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions provided for in article…
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
…for the revision of balance sheets.Before any application of these coefficients, the cost price of land is increased by 3% for each year that has elapsed since the property became the property of the…
…ting from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de fi…
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
…ished on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1…
…he municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classification by a local town planning plan or by a…
Traders are those who carry out commercial acts and make it their usual profession.
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