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Showing 951–960 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
I.-An annual tax on office premises, commercial premises, storage premises and parking areas is levied within the territorial limits of the Bouches-du-Rhône, Var and Alpes-Maritimes departments.II.-.T…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
…on a loan still outstanding during the recovery period referred to in Article L. 169 of the Book of Tax Procedures and without prejudice to the late payment interest applicable, pursuant to Article 17…
…e conditions provided for in Article 223. It attaches a statement of grants and debt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statemen…
…owances, indemnities and contributions mentioned in these same articles are exempt from the payroll tax provided for in
…l person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contribution provided for in…
…y is collected according to the same rules, under the same guarantees and the same penalties as the tax provided for in article 991 of the present code.
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
…e State, of a diploma certifying five years of study after the baccalauréat are exempt from payroll tax.
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