Annonce : informations sur les sociétés : Gabon



Real property tax on developed land is levied annually on developed land situated in France except where it is entitled to permanent exemption (public estate or propriétés publiques, rural real property for farming, etc.) or temporary exemption (intended to promote construction). Taxable property include all constructions fixed to the ground, designed to last and showing the characteristics of true constructions, such as premises intended to shelter either people (housing buildings, houses) or assets (workshops, sheds), certain structures and certain ways, land immediately and necessarily connected with such constructions, etc. The assessment basis is the land registry income (revenu cadastral), equal to 50 % of the land registry rental value as regularly updated by the authorities. The amount of tax is obtained by multiplying the assessment basis by the tax rate voted for by the relevant local authority for the year concerned. The tax is chargeable to the owner of the property as on 1st January of the year of taxation. Taxable persons over 75 years old whose income does not exceed certain amounts, persons entitled to a supplementary allowance from the Fonds Special Vieillesse and Fonds special invalidate or an allowance for handicapped adults are exempt from property tax on land and buildings for their main home. Further, for taxation for 2002 and the following years, liable persons of modest condition as defined by law, more than 65 years old on 1st January of the taxation years and less than 75 years old are eligible to an automatic € 100 relief from the real property tax on developed land pertaining to their main residence. Temporary exemptions of varying duration may be granted on new constructions and to new companies. In 2002, the revenue amounted to € 15 billion. In 2003 it amounted to € 15.89 billion.

La taxe d'aménagement