Article 1507
…aluation attributed to the built properties they own 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. -…
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Showing 7041–7050 of 53863 articles for “Art. Rép. Cherki: AN 24-1-2017 n° 94515”
…aluation attributed to the built properties they own 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. -…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
…tal 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 established o…
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…
…rious components, revalued using the coefficients (2) that had been provided for the revision of balance sheets.Before any application of these coefficients, the cost price of land is increased by 3%…
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…
…ished on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1…
…Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classific…
…is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishing Code, within the limit of the ceiling provided for in I of Article 46 of Law No…
Appendices to the budget documents include:1° Summary data on the financial situation of the local authority;2° A list of assistance granted by the local authority in the form of benefits in kind or s…
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