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Showing 271–280 of 47576 articles for “Art. 15 II”
In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total reven…
…well as to the housing of civil servants or civilian and military employees referred to in article 1523.Properties exempt from property tax on built-up properties pursuant to I of article 1382 E.II.…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
…property, in accordance with the rules laid down by the ministerial instruction of 31 December 1908.II. - For the purpose of calculating the rental value, nurseries operated on undeveloped land must b…
…ation classified as tourist resorts within the meaning of the sub-section 2 of section 2 of chapter III of title III of book I of the tourism code, an additional tax on registration duties or land reg…
…shall inform the owner, if different, by 1 February of the year in which the threshold is crossed. II.-Industrial buildings and land are valued: 1° according to the rules set out in article 1499 when…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…this salary is included in the category of wages and salaries referred to in V of this sub-section.II. The provisions of I also apply for the determination of industrial and commercial profits and no…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
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