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Showing 2121–2130 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
…635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A secon…
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
…otwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decree (1).…
Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a perso…
…id with the next direct debit.II. - In the event of a second late payment during the same year, the taxpayer loses the benefit of his option for that year and is subject either to the provisions of 2…
…containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting fr…
…ation or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from th…
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