Article 1459
…sonal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who rent or sub-let furnished accommodation in one or more rooms of their main home, provided that the rooms rented c…
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Showing 561–570 of 20743 articles for “Art. n° 13-27.525 et 14-10.907”
…sonal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who rent or sub-let furnished accommodation in one or more rooms of their main home, provided that the rooms rented c…
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.
…electric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, takin…
…remises not allocated to the main 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 f…
…ticle 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions provided for in article 1501, is determined in accordance wi…
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for each type a…
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…
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