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Showing 7721–7730 of 69883 articles for “Art. I-1°-a ter”
…election of the members of the special negotiating body is the court in whose jurisdiction the registered office of the company resulting from the cross-border operation, or of the company, subsidiary…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
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…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
…for the activity does not exceed €500,000, these buildings and land do not have an industrial character. An increase in the threshold is taken into account when this amount is exceeded during the thre…
…ommunal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and establish the corresponding assessment rates. The tax depart…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
The rectifications for assessment deficiencies resulting from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of arti…
…the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmonisation with the other municipalities in the department, the valuations are set by the tax…
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