Article 1407
…icipal bodies, as well as public establishments other than those referred to in 1° of II of Article 1408.II. - The following are not liable for tax:1° Premises liable for the business property tax whe…
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Showing 151–160 of 6059 articles for “Art. 14 December 2010”
…icipal bodies, as well as public establishments other than those referred to in 1° of II of Article 1408.II. - The following are not liable for tax:1° Premises liable for the business property tax whe…
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…
…he valuation (1). The first paragraph is not applicable to the properties mentioned in I of article 1498.
…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…
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The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
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…
Municipalities 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.
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