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Showing 1081–1090 of 12278 articles for “Art. US Estate Tax — QDOT”
The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre de…
The provisions of this chapter do not preclude the special provisions laid down in respect of alcohol, wine, cider, perry and mead by the texts in force, with regard to Corsica, Bas-Rhin, Haut-Rhin an…
I. - Manufacturers, merchants and persons treated as such and guarantee commission agents must take to the guarantee office to which they belong or to an approved inspection body the works which must…
It is forbidden for anyone to possess utensils, machines or mechanical devices such as mills, graters, tobacco choppers, spinning wheels, scaferlati machines, carrot presses and others of any form wha…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
Decrees in the Conseil d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
…graved by such artist as he pleases to choose. The guarantee hallmark is affixed: a. Either by the customs and excise authorities; b. Or by an approved inspection body under the conditions set out in…
…e on a copper plate for that purpose. The guarantee office shall ensure that the same symbol is not used by several manufacturers.If they manufacture articles which are to benefit from the guarantee,…
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