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Showing 1891–1900 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…partmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist residences o…
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
…ember 1908 and not exempt pursuant to articles 1395 to 1395 B are exempt from the special equipment tax, additional to the property tax on undeveloped properties, levied for the benefit of public esta…
…licable, the municipal councils of municipalities whose total revenue from the business value added tax represents at least one-fifth of the revenue from the taxes mentioned in I of article 1379, plus…
The departmental council may, by deliberation, exempt from land registration tax or registration fees, acquisitions by HLM organisations or semi-public companies of residential properties built or acq…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
…es 0.48 0.65 0.83 Buy-sell 0.22 0.29 0.37However, these duties are not payable by business property taxpayers who benefit from the exemption from the minimum assessment provided for in the third parag…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
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