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Showing 1641–1650 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
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…
…icle 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year subject to council tax on second homes and other furnished premises not used as a main resi…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
…he wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefit of municipalities and their public establishments for…
…terest companies that employ no more than three employees or that are dedicated: electrification; housing or rural development; agricultural equipment; artificial insemination; animal and plant diseas…
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