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Showing 1881–1890 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…re;4° Which are not alcoholic beverages within the meaning of 2° of Article L. 111-4 of the code of taxes on goods and services.Excluded from the scope of this contribution are infant milks for the fi…
The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured ac…
Public establishments for inter-communal cooperation with their own tax status with jurisdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the…
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A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wa…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
…e by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following cat…
…ar. These organisations pay and settle the contributions as follows:1° Those liable for value added tax pay two instalments, each corresponding to 40% of the contribution for the previous year. These…
…ame procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same…
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