Article 1418
…t from making this declaration. II. II-This declaration is submitted electronically by owners whose main residence is equipped with Internet access. Those owners who indicate in the declaration that t…
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Showing 191–200 of 29965 articles for “Art. 14 mai 2013”
…t from making this declaration. II. II-This declaration is submitted electronically by owners whose main residence is equipped with Internet access. Those owners who indicate in the declaration that t…
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.
…there (1).The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested parties on their income tax return when they do not h…
…eases all activity in an establishment is not liable for the business property tax for the months remaining, except in the event of the sale of the activity carried out in the establishment or in the…
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…
…ilt-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax established on the same bases is determined, in accordance with…
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…
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