Article 1635 quater L
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Showing 2151–2160 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
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…entioned in the I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses and by persons who must be subject, as online sports betting operators, to t…
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,…
…ne mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of the difference between the sums wagered…
…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…
…re mentioned in the same article L. 753-1 for the year, corrected by half of the shortfalls or surpluses recorded for the previous year. It is set each year by joint order of the ministers responsible…
…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…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,00…
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