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Showing 811–820 of 38704 articles for “Art. s. L. 145-15 &”
…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…
…ations defined in article 53 A. The local direct tax commission is kept informed of these assessments. When an intermunicipal direct tax commission is set up, it is kept informed of these assessments…
…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…
The rectifications for assessment deficiencies resulting from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of arti…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
…in areas and, by option of the general council exercised before 31 January 1974, in other departments.(1) The departmental consultative commission had been set up with a view to drawing up the valuati…
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…
…he presidents of the public establishments for inter-municipal cooperation for their own tax purposes. After application of the posting procedure under the conditions provided for in article 1510 they…
…in proportion to the tonnage extracted, during the past year, in each of their respective territories.The royalty on coal extracted in foreign territory is allocated to the département in which the ex…
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