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Showing 3711–3720 of 12278 articles for “Art. US Estate Tax — QDOT”
Property acquired in exchange for property that belonged to one of the spouses in his or her own right is itself his or her own property, except for the compensation due to or by the community, if the…
…ing from successions and gifts. They retain, in all cases, the right to seize the assets that previously formed their pledge. They may even pursue payment against the whole of the community where thei…
The spouses may not, one without the other, alienate or encumber with real rights immovables, businesses and holdings belonging to the community, nor non-negotiable corporate rights and tangible movab…
…the purchaser; 2° Where applicable, income from ancillary activities or from the development of the estate; 3° Where applicable, any public funding.
…penalty payments and replace the notary appointed by the court. He rules on claims relating to the estate for which he has been appointed.
For real estate acquisitions made in administrative form by the regions and their public establishments, a deposit may be paid to the seller, as soon as the time limits open for taking registrations w…
For real estate acquisitions made in administrative form by public establishments of inter-municipal cooperation, a deposit may be paid to the seller, upon expiry of the periods open for taking regist…
In companies subject to partnership tax, net profit is calculated as the sum of the following elements: 1° The portion of taxable profit for the financial year attributable to those partners liable fo…
In article L. 712-1, the words: "by means of an additional tax on business tax" are replaced by the words: "as stated in the provisions of the tax code applicable in the Wallis and Futuna Islands".
The calculation rates are set at :- 80% of the amount of the tax, for the annual fraction less than or equal to €8,500;- 70% of the amount of the tax, for the annual fraction exceeding €8,500 and less…
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