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Showing 1631–1640 of 12278 articles for “Art. US Estate Tax — QDOT”
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…
…ration are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative…
…ecided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A bis, the basis of assess…
I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
…n article 18 of the ministerial instruction of 31 December 1908 are exempt from 80% of the property tax on unbuilt properties levied for the benefit of the municipalities and their public establishmen…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
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