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Showing 1671–1680 of 12278 articles for “Art. US Estate Tax — QDOT”
…the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions provided for in I of l'art…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis,…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
…ated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions provided for in th…
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 y…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
…ypes of built-up property and 1.09 for non-built-up property; c. In respect of 1983, at 1.08 for industrial properties other than those referred to in Article 1500, at 1.13 for built-up properties oth…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
…4 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establishments they have created or taken ov…
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