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Showing 1711–1720 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
…and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, ex…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
…constant medical supervision and maintenance treatments benefit from an exemption from the council tax on second homes and other furnished premises not allocated to the main dwelling relating to this…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
…The first paragraph applies to businesses which, during the reference period used to calculate the tax base, meet the definition of small and medium-sized enterprises, within the meaning of Annex I t…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific cond…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
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