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Showing 1731–1740 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
…es, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil and comb…
…of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea mentioned in article…
…uring the reference period defined in article 1467 A, is less than the limit of 16.5% of the annual amount of the ceiling mentioned in article L. 241-3 of the Social Security Code is exempt from the b…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
…1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower than that retained in respect of the year of…
…10-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l'objet de rôles particuliers jusqu'à ce que les bases rectifiées soient prises en compte dans les rôles généraux. The contribution…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
…e second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previous review.I…
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