Article 1478
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
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Showing 1691–1700 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
…y decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are properties of this nature in different municipalities…
…al council, is entitled to challenge them before the commission within two months of their posting. Taxpayers are also entitled to challenge before the same commission, within two months of their post…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis,…
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I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
…in respect of the year preceding the transaction.The rental values of property subject to property tax determined in accordance with this article are increased under the conditions provided for in Ar…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
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