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Showing 591–600 of 52691 articles for “Art. Loi 2022-172 du 14-2-2022”
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
…arties, 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 information provided has oc…
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…
…land, on the 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 i…
I. - The business property tax is due for 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 th…
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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.
…l of the Minister for the Economy and Finance, the Minister for the Interior and the Minister for Industry specifies the method for determining the percentages provided for in the first paragraph as w…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
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