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Showing 561–570 of 66672 articles for “Art. 206 2 and 3-b”
I. - The rates of property tax and council 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 aver…
…fferences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished premises not assigned to the principal dwelling levied by the public establishme…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
…oncerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is granted on the property tax on undevelope…
…t used as the basis for the progressive tax is equal to the average of the profits for the tax year and the two previous years. In calculating this average, no account is taken of losses carried forwa…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
In the event of goods being inspected under European customs regulations or as part of the application of this Code, customs officers may take samples or have samples taken for analysis or expert appr…
…commit a customs offence, where the prison sentence incurred is equal to or greater than two years, and where the needs of the investigation so require, customs officers authorised by the Minister res…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
…e said information without being legally authorised to do so, is liable to six months' imprisonment and a fine of €6,000..
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