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Law No. X-233 on immovable property tax.

País/Territorio
Lituania
Tipo de documento
Legislación
Fecha
2005 (2008)
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Tasa/impuesto Propiedad
Área geográphica
Europa, Europa y Central Asia, Países de la Unión Europea, Europa Septentrional
Entry into force notes
This Law enters into force on 1 January 2006.
Resumen

This Law establishes the modalities of application of immovable property tax. Objects of taxation for natural and legal persons shall be immovable property located on the national territory except for subsidiary small-holding, agricultural constructions, educational entities, fishing and engineering constructions (if they are not used for economic activity). Taxation period shall be one calendar year. Tax tariff shall be from 0.3 to 1 percent of tax value of immovable property.

Texto completo
Ruso
Página web
www3.lrs.lt