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Showing 111–120 of 29902 articles for “Art. 15 mai 2012”
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
…aragraph, the provisions of the first paragraph of I are applicable to the amount of these losses remaining to be carried forward on the date the proceedings are opened, provided that the assets alloc…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
…ctors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and th…
…ticle 287, filed with the collection department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year in which the contribution…
…nce contracts or the schemes and plans mentioned in the second and third paragraphs of I of Article 154 bis and the first and second paragraphs of I of Article 154 bis-0 A, when the option provided fo…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
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.
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…
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