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Showing 1731–1740 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…rned by the application of I of article 1406, the reduction in rental value ceases to apply for the tax assessments drawn up in respect of the year following the occurrence of one of these changes. B.…
…in respect of the year preceding the transaction.The rental values of property subject to property tax determined in accordance with this article are increased under the conditions provided for in Ar…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
…holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the extraction, handling and sale of materials extracted by them. However, mining compa…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
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…
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
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