Annual tax

I. – The 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 business property tax for the months remaining, except in the event of the sale of the activity carried out in the establishment or in the event of a transfer of activity. When,…

I. – The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second year following that during which the extension of the establishment took place. In the case of the creation of an establishment, the exemption applies after the reduction in the base provided for in the…