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Showing 4771–4780 of 52403 articles for “Art. s. 414-1”
…° For redemption premiums, by the difference between the sum redeemed and the issue rate of the loans. A decree (1) shall determine the issue rate to be used to calculate the tax on these premiums. (1…
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…
…ame B; c) Definition of the parcels to which the location coefficient mentioned in the same 2 applies. 2. On expiry of the three-month period referred to in 1 of this I, the tax authorities send the d…
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…
…e limit and in the forms provided for by the Book of Tax Procedures with regard to local direct taxes.II. - Where the rental value is the subject of disputes in respect of property tax on built-up pro…
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…
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…
…oefficients set by decree, to take account of their use and their respective physical characteristics. III. - A. - The rental value of properties or parts of properties with exceptional characteristic…
…article 1496, determine their weighted surface area and establish the corresponding assessment rates. The tax department harmonises the assessment elements from one municipality to another and adopts…
…onents, 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% for each y…
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