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Showing 2391–2400 of 26067 articles for “Art. Physical delivery two-event rule”
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
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…
…n which the threshold is crossed. II.-Industrial buildings and land are valued: 1° according to the rules set out in article 1499 when they appear as assets on the balance sheet of their owner or oper…
…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 normally inten…
…ure and purpose. Within a sub-group, they are classified by category, according to their use, their physical characteristics, their location and their consistency. The sub-groups and categories of pre…
I. - The representative 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 estab…
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…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
…ce the first application of the results of the review. For premises assessed in accordance with the rules set out in article 1498, the first year of application of the results of the revision means 20…
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