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Showing 2661–2670 of 12278 articles for “Art. US Estate Tax — QDOT”
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
For the performance by the customs and excise administration of its duties relating to taxes recovered in accordance with the same procedures and subject to the same penalties, guarantees, securities…
The rules relating to the tax on seasonal self-employed business activities are set out in articles L. 2333-88 to L. 2333-90 of the General Local Authorities Code, which are reproduced below: "Art. L.…
The tax is payable upon receipt of the proceeds of public resources and payment of the other sums mentioned in 1° of…
The tax is calculated as follows1° For publishers of television services, the tax is calculated by applying a rate of 5.15% to the amount of annual payments and receipts, excluding value added tax, re…
Taxpayers pay the tax to the accounting agent of the Centre national du cinéma et de l'image animée in monthly or quarterly instalments according to the frequency of their value added tax return. Thes…
The tax is based on the amount excluding value added tax:1° For television service publishers, in respect of each of the television services published and their related activities:a) The sums paid by…
…t of definitive cessation of the activity of publishing or distributing television services: 1° The tax due in respect of the previous year is declared and liquidated under the conditions and within t…
Proceeds from the tax are allocated to the Centre national du cinéma et de l'image animée.
A tax is payable by any television service publisher, within the meaning of article 2 of law no. 86-1067 of 30 September 1986 on freedom of communication, who is established in France and who, during…
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