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Showing 1661–1670 of 2313 articles for “Art. 4 and CGI Art. 111”
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…
…operty tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calcul…
…this flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater than 350 kil…
…mount of the flat-rate tax is based on the installed capacity of each facility. It is equal to €3,394 per megawatt of power installed on 1 January of the year of taxation.IV. - The person liable for t…
…ticle 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Code.II. - The flat-rate tax is payable b…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
…r following that of their establishment, doctors as well as medical auxiliaries mentioned in Book I and Book III of Part Four of the Public Health Code and subject to income tax in the non-commercial…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
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