DESCRIPTION:
National legal act that regulates the taxes imposed on taxpayers that own a building, house or land.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-06-26 |
| dct:spatial | National |
| dct:identifier | https://ec.europa.eu/info/business-economy-euro/taxation-customs/taxation_en |
| dct:title | National Schema on property's tax |
| skos:example | For instance, in France, the property tax is calculated based on the cadastral income of the property, which is determined by the local authorities in accordance with the national regulation. In Germany, the property tax is based on the assessed value of the property, which is determined by the local tax office. Both countries follow the EU's guidelines on property tax, but have different methods of calculation based on their national circumstances. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation ensures that property tax systems in EU member states are harmonized and adhere to the principles of the EU. It provides a common framework for property tax, but allows for variations based on national circumstances. The regulation also aims to prevent tax evasion and ensure fair competition among member states. |
| skos:definition | The national regulation on property tax within the member states of the European Union is a framework that guides the imposition and collection of taxes on real estate properties. This regulation is developed in accordance with the European Union's guidelines to ensure uniformity and fairness in tax collection across the member states. It covers aspects such as tax rates, exemptions, deductions, and the process of tax collection. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://ec.europa.eu/info/business-economy-euro/taxation-customs/taxation_en |
| eira:view | LV-Binding Power and Jurisdiction |