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Showing 2831–2840 of 12278 articles for “Art. US Estate Tax — QDOT”
At the request of the company, certification of the amount of net profit and shareholders' equity is drawn up either by the statutory auditor or by the public finance inspector. In the latter case, th…
Where no application for a certificate has been made six months after the end of a financial year, the Labour Inspectorate control officer may take the place of the company in obtaining the certificat…
The request for refund, accompanied by the certificate, is sent to the tax office of the organisation that issued it. The refund is made to this organisation, which is responsible for using the corres…
For the application of VII of article 220 sexies of the General Tax Code: 1° For cinematographic works: a) A difficult work is a director's first or second work; b) A low-budget work is one whose tota…
…Subject to the application of article L. 133-7 of the Tourism Code, the proceeds of the tourist tax or flat-rate tourist tax are allocated to expenditure intended to encourage the tourist industry…
The period for collecting the tourist tax and the flat-rate tourist tax is set by the deliberation provided for in article L. 2333-26.
I. - Subject to Article L. 5211-21, a tourist tax or flat-rate tourist tax may be instituted by deliberation taken by the municipal council before 1 July of the year to be applicable from the followin…
The rates set for each category of accommodation do not include either the additional tax provided for in Article L. 2531-17 nor, when introduced, the additional departmental tax provided for in artic…
…ication of the provisions of II of Article L. 2333-34 and Article L. 2333-37 with regard to tourist tax and Article L. 2333-45 in the case of flat-rate tourist tax, taxpayers who have paid their tax a…
The types of accommodation mentioned in III of article L. 2333-26 are:1° Les palaces;2° Les hôtels de tourisme;3° Les résidences de tourisme;4° Les meublés de tourisme;5° Les villages de vacances;6° L…
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