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Showing 1891–1900 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
1. Communes and their public establishments for inter-communal cooperation that have instituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater…
I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
…nditions provided for in Article L. 5211-41-1 du code général des collectivités territoriales, the business property tax rate of the attached commune is brought into line with the business property ta…
…cting by a simple majority of its members under the conditions laid down in article 1639 A, vote a business property tax rate within the limit of the average business property tax rate effectively app…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
…ct to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or to the reve…
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