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Showing 1721–1730 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…ty policy are located or their public establishments for inter-municipal cooperation with their own tax status may exempt from the business property tax by deliberation taken under the conditions of A…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…cle 1494, according to the following rates: a) €56 per linear metre of quay for quays and platforms used for container or bulk freight, excluding ro-ro freight, when the operating height of the quay i…
I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…
…gistered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distribution companies and that qualify as s…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
…ecided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentioned in B of II of this ar…
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