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Showing 4421–4430 of 52210 articles for “Art. al. 1”
Subject to the provisions of Article 218 bis, the taxable profits of the partners in name, the general partners and the members of the companies referred to in articles 8 and 8 ter, shall be determine…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
…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 properties mentioned in I of article 1498.
I. - 1. For the determination of the rental values of the properties and fractions of properties mentioned in I of article 1498, the departmental commission on rental values provided for in article 16…
…established on the same basis, are required to submit declarations under conditions set by decree (1).The first paragraph is not applicable to persons liable for these taxes in respect of a property…
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
…quipment and tools used play a predominant role, are also considered to be industrial in nature. B.-1. However, in the two cases mentioned in A, when the value of the technical installations, equipmen…
…x established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
…each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determi…
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