Article 311 bis
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
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Showing 1101–1110 of 12278 articles for “Art. US Estate Tax — QDOT”
The profession of distiller may only be exercised in a fixed establishment. However, individual derogations may be granted by order of the authority designated by decree on a proposal from the adminis…
New works deposited with manufacturers and dealers with a view to sale and used works which the said manufacturers have received on deposit, for whatever reason and in particular for repair, must also…
…um on copper or any other metal is required to make a declaration to the office of guarantee. Precious metal articles duplicated or plated with precious metal are subject to the provisions of this cha…
Deeds for perpetual concessions in cemeteries are exempt from the registration formality.
In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.
…according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
…directly or indirectly on its behalf. The contribution is based on the sums, excluding value added tax, received for the transfer of broadcasting rights. It is payable when these sums are collected.…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
…tills, as defined by ministerial order (1); 2° Scientific and educational establishments for apparatus exclusively intended for experiments; 3° Qualified pharmacists; 4° Persons who can justify the ne…
The manufacture, circulation and possession of piquettes or sugar wines are prohibited.
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