Article 168
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
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Showing 4521–4530 of 52313 articles for “Art. 1 mars 2000”
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…to the principal dwelling are established for the entire year on the basis of the facts existing on 1st January of the year of taxation.
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
…etting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of article 29, of less than €100,000…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…he business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the busi…
…payers and departmental councillors and the secretariat of the commissions provided for in articles 1651 to 1651 M are set by decree (1).(1) Annex III, art. 345 to 348.
…Public Prosecutor from simultaneously issuing a summons to appear in court pursuant to Article 390-1. The referral to the court resulting from this summons to appear is null and void if the person ac…
…contracts that it enters into with ... may be deducted from the amount of the annual contribution: 1° Adapted companies ; 2° Establishments or services providing assistance through work ; 3° Disabled…
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