Article 119
…the year; 2° For lots, by the amount of the lot itself; 3° For redemption premiums, by the difference between the sum redeemed and the issue rate of the loans. A decree (1) shall determine the issue…
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Showing 5651–5660 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…the year; 2° For lots, by the amount of the lot itself; 3° For redemption premiums, by the difference between the sum redeemed and the issue rate of the loans. A decree (1) shall determine the issue…
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…
…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…
…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…
…to the main dwelling or to an ancillary tax established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property no…
…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…
…able to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coefficients (2) that had been provided for the r…
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
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