Article 1468
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
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Showing 171–180 of 4433 articles for “Art. 14 Dec 1989”
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…ed on the basis of the property liable to property tax which the taxpayer had at his disposal on 31 December of the first year of activity.In the event of the creation of an establishment, the base of…
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…hed sub-tenant, and that the rental price remains set within reasonable limits; 3° Unless otherwise decided by the municipality or public establishment for inter-communal cooperation with its own tax…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…used for the purposes of his professional activity during the reference period defined in Articles 1467 A and 1478, with the exception of those that have been destroyed or transferred during the same…
…nicipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…the percentages fixing this apportionment are determined by the authorisation or concession deed. A decree issued on the proposal of the Minister for the Economy and Finance, the Minister for the Inte…
…x established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
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