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Showing 1041–1050 of 12278 articles for “Art. US Estate Tax — QDOT”
Traditional rums and tafias that meet the conditions of Article 3 of Decree no. 88-416 of 22 April 1988 and which do not contain more than 90% vol.The management of the scheme referred to in the first…
The beverages must be taken, to the declared destination, within the time limit stated on the consignment. This time limit is fixed in view of the distances to be covered and the means of transport. I…
Any operation necessary for the preservation of the beverages (decanting, pouring or lowering) is permitted during transport, but only in the presence of the agents of the administration, who will not…
…shops and other places where the said drinks are placed. Any internal communication between the houses of tobacconists and neighbouring houses is forbidden and the administration is authorised to re…
…reserved for the State.3. Natural or legal persons who supply holders of the purchaser-reseller status provided for in the twelfth paragraph of article 568 are not required to establish themselves as…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
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