Article 1522
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
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Showing 1841–1850 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
…urplus is allocated to the département.IV.-.Deliveries of products dispatched or transported by the taxpayer, or on his behalf, outside national territory or to local authorities governed by Article 7…
…d, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax or registration duty at the rate of 0.70%.
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
…sub-section 2 of section 2 of chapter III of title III of book I of the tourism code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration:…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
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