Article 1478 bis
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
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Showing 1681–1690 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
I. - For each revision of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary…
…ypes of built-up property and 1.09 for non-built-up property; c. In respect of 1983, at 1.08 for industrial properties other than those referred to in Article 1500, at 1.13 for built-up properties oth…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
…4 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establishments they have created or taken ov…
…the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions defined in article 1639 A bis, exem…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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