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Showing 451–460 of 38184 articles for “Art. L 227-15”
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
…he determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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