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Showing 1761–1770 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…rental value determined pursuant to II is reduced by 60%. III. - 1. For the assessment of property tax on built-up properties, the rental value of premises rented on 1st January 1974 under the rent r…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
…ecided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentioned in B of II of this ar…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
…t by decrees in the Conseil d'Etat.VI. - When a commune belongs to a group of communes with its own tax system, 60% of the communal revenue from the mining royalty on liquid and gaseous hydrocarbons t…
…of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea mentioned in article…
…ling mentioned in article L. 241-3 of the Social Security Code is exempt from the business property tax. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
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