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Showing 1601–1610 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
…pal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
…5 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from property tax on undeveloped properties levied for the benefit of the communes and their groupings.
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
…s defined in article 18 of the ministerial instruction of 31 December 1908 are exempt from property tax on non-built properties levied for the benefit of municipalities and their public establishments…
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
…and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from property tax on u…
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