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Showing 1701–1710 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
…icle 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year subject to council tax on second homes and other furnished premises not used as a main resi…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
…he wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefit of municipalities and their public establishments for…
…e period to be used to assess the number of employees is the penultimate year preceding the year of taxation. When a company already benefiting from the exemption provided for in this article notes a…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
…ry 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its own share, f…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
…and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of article 1639 A bis, ex…
…n the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the di…
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