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Law No. X-233 on immovable property tax.

Pays/Territoire
Lituanie
Type du document
Législation
Date
2005 (2008)
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Taxe/impôt Propriété
Aire géographique
Europe, Europe et Asie Centrale, Pays de l'Union Européenne, Europe du Nord
Entry into force notes
This Law enters into force on 1 January 2006.
Résumé

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.

Texte intégral
Russe
Site web
www3.lrs.lt