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Showing 191–200 of 30077 articles for “Art. 14 May 2013”
…and leisure parks exercising a seasonal activity.VI. - The organisations mentioned in II of article 1447 become taxable under the conditions set out in II, from the year in which one of the three cond…
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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…
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
…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).
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…fferent parts of the premises, as well as its location, size, condition and equipment. II bis. - In Mayotte, the rental value determined pursuant to II is reduced by 60%. III. - 1. For the assessment…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
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