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Showing 261–270 of 45439 articles for “Art. CE 14-2-2022 n° 442061”
…e activity of letting or subletting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of artic…
…es to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse against the new owner.
…by article 1404 have effect, both for the year they relate to and for subsequent years, until the necessary corrections have been made to the tax rolls.
…cupied by third parties, to the identity of the occupant or occupants of these premises, in accordance with the procedures laid down by decree. Owners of premises for which no change in the informatio…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested par…
…r the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months r…
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Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
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