Traduction de «allègement de taxe foncière » (Français → Anglais) :

On a proper construction of Article 107(1) TFEU, the exemption from property tax of a plot of land belonging to the State and made available to an undertaking whose capital is wholly State-owned and which produces, from that plot of land, goods and services that may be traded between Member States on markets open to competition may constitute State aid prohibited by that provision.

The total cost of the credit to the consumer should exclude costs that the consumer pays in relation to the purchase of the immovable property or land, such as associated taxes and notarial costs or the costs of land registration.

In Spain, in the case of a mortis causa or inter vivos transfer of an individual business, a professional business or of shareholdings, a 95% reduction of the value of the taxable amount may be applied in certain cases, provided that the holding is maintained for ten years and the beneficiary is entitled to an exemption from Estate Tax during the same period (the latter applies only in the event of inter vivos transfers).

Taxe foncière sur les propriétés non bâties

Taxe foncière sur les propriétés bâties

With a view to simplifying the measures aimed at easing the burden of VAT compliance on taxable persons who have no establishment in the Member State where they are carrying out activities, the Commission proposes six concrete measures via three separate legislative amendments: introduction of the one-stop scheme for non-established taxable persons; introduction of a one-stop scheme to modernise the refund procedure; harmonisation of the scope of the goods and services for which Member States may apply restrictions to the right to deduct; extension of the use of the reverse charge mechanism for certain business-to-business (B2B) trans ...[+++]actions carried out by non-established taxable persons; review of the special scheme for small traders; and simplification of the distance selling arrangements.