Article 1462
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
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Showing 1661–1670 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
…nternal market in application of Articles 107 and 108 of the Treaty.The first paragraph applies to businesses which, during the reference period used to calculate the tax base, meet the definition of…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific cond…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
…The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A bis…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
…demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property tax for 1973, increased in proportion to the average increase in the…
…a period of three months from the date on which it receives the preliminary drafts drawn up by the tax authorities to draw up draft : a) Delimitation of the assessment sectors provided for in 1 of B…
I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the r…
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