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Showing 1781–1790 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…racteristics of the land.III. - The rental value taken into account for the calculation of property tax relating to woods, moors and ponds as well as land used mainly for hunting and not belonging to…
For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…
…t on behalf of their members which are not within the scope of application of the business property tax pursuant to I of article 1447.
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally e…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
…atives of local authorities and public establishments for inter-communal cooperation with their own tax status, as well as taxpayers, and is determined by an order of the minister responsible for the…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
The municipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584…
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