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Showing 1741–1750 of 12278 articles for “Art. US Estate Tax — QDOT”
…1908.II. - For the purpose of calculating the rental value, nurseries operated on undeveloped land must be included in the "land" category in the class corresponding to the characteristics of the land…
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…
…ismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, the sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré…
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…
…deliberation taken before 1 July 1986, that all residential premises and premises for professional use in the municipality will be valued, from 1 January 1987, by applying the rates in force in the p…
…cial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are updated every three years using coefficients corresponding to the cha…
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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