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Showing 11–20 of 4703 articles for “Art. 151 septies B”
…ncil tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the average rate recorded the previous year fo…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
…n actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).III. - The scheme provided for in I is reserved for:a. By option, to com…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
…s levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
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…
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…
I. - For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previo…
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