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Showing 4051–4060 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Any failure to comply with article L. 224-113 is punishable by an administrative fine, the amount of which may not exceed €3,000 for a natural person and €15,000 for a legal person. This fine is impos…
The provisions of article L. 224-98 are stipulated on pain of nullity of the contract.
Failure to comply with the obligations set out in article L. 224-99 is punishable by two years' imprisonment and a fine of 150,000 euros.
Failing to provide the customer with a copy of the contract provided for in article L. 224-97 or delivering a contract that does not comply with the provisions of article L. 224-98 is punishable by tw…
Persons with the status of judicial police officer specially appointed to assist, pursuant to Article 706-106-5, public prosecutors and specialised investigating judges from the Nanterre judicial cour…
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director's first or second work; b) A low-budget work is one whose tota…
…Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry…
The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.
I. - Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the followin…
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in artic…
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