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Showing 1771–1780 of 12278 articles for “Art. US Estate Tax — QDOT”
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
…resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public establishments for inter-com…
I. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
…lation not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total revenue from this tax will be dist…
…under the conditions provided for in I of Article 1639 A bis of this code, institute and collect a tax to finance the management of aquatic environments and flood prevention, including when they have…
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up t…
…turnover mentioned in 1 of II of article 1586 ter.I bis. - When a company, regardless of its income tax regime, the place of establishment, the composition of its capital and the income tax regime of…
A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
…esolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than the first transfer, of eac…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
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