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Showing 211–220 of 16142 articles for “Art. CE 15-7-2021 n° 453490”
…tions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The annual recording of changes affecting these properties; 2° The updating, e…
…ntal values provided for in article 1650 B has a period of three months from the date on which it receives the preliminary drafts drawn up by the tax authorities to draw up draft : a) Delimitation of…
…ailing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary tax established on the same basis, are required to submit declarations under cond…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
…for this purpose is only admissible if the signatory or signatories own more than half of the surface area of the land to which the disputed rates apply. Where the application concerns wooded propert…
…or have the disposal of, within the time limit and in the forms provided for by the Book of Tax Procedures with regard to local direct taxes.II. - Where the rental value is the subject of disputes in…
…anufacture or transformation of movable tangible property that requires significant technical resources are considered to be industrial in nature. Buildings and land used for activities other than tho…
…it the increase in the rental value of premises used for residential purposes determined in accordance with article 1496 when this increase results exclusively from the observation of changes in the p…
…resentative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and establish the cor…
…ates 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, are notified to t…
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