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Showing 17611770 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 A

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 I bis

…the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in article 163…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 M

I. - Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Industrial establishments

Article 1500

…ount when this amount is exceeded during the three years preceding the year in respect of which the tax is assessed. Downward crossing of the threshold is taken into account when this amount is not ex…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1517

…nvironment.The communes and the public establishments for inter-communal cooperation with their own tax status may, by a concordant decision taken under the conditions provided for in I of article 163…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 C

Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VI ter: Specific appeals relating to direct local taxes

Article 1518 F

Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1463 B

…benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the same Article 44 se…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464

Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Distribution of bases

Article 1475

The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…

AI translation · Updated 7 Nov 2023Open Article
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