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Showing 4521–4530 of 52241 articles for “Art. 314-1”
In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
I. - Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste ment…
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
I. - Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public esta…
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…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
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