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Showing 2941–2950 of 12278 articles for “Art. US Estate Tax — QDOT”
I.-A principal part of the proceeds of the apprenticeship tax referred to in article L. 6241-1, corresponding to the application of a rate of 0.59%, is earmarked for the financing of apprenticeships i…
I.-The apprenticeship tax referred to in article L. 6241-1 is based on income from activities used to calculate the basis of assessment for the social security contributions referred to inarticle L. 2…
To benefit from the exemption mentioned in IV of article L. 6241-1 for a given month, the company must satisfy the following conditions for the previous month: -its payroll does not exceed six times t…
…rried out for mortgages in accordance witharticle 2428 of the French Civil Code and for pledges of business assets in accordance with articles L. 143-16 and R. 521-1 et seq. of the French Commercial C…
The tax reduction granted for cash subscriptions to the capital of companies mentioned in article 238 bis HE of the French General Tax Code is governed by article 199 unvicies of the same code.
…graphiques ou audiovisuelles are set out in articles 238 bis HE to 238 bis HM of the French General Tax Code.
In companies subject to income tax, the tax to be used to calculate net profit is obtained by applying to the taxable profit for the financial year, adjusted in accordance with the conditions set out…
The tax effort of each commune is equal to the ratio between: 1° The revenue received by the municipality the previous year in respect of property tax on non-built properties, council tax on second ho…
Operations relating to the Livret Jeune are subject to documentary and on-site inspections by the Inspectorate General of Finance, and the collecting institutions and bodies are subject to the same in…
Individuals aged between twelve and twenty-five and ordinarily resident in France may only open a Livret Jeune and make deposits and withdrawals from it. If these individuals are under the age of sixt…
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