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Showing 4031–4040 of 12278 articles for “Art. US Estate Tax — QDOT”
…y pay to insurance companies for insurance against civil liability risks resulting from accidents caused by motor land vehicles and vehicle trailers or semi-trailers when the risk is located within th…
Restitution of a sum of money includes interest at the legal rate and taxes paid in the hands of the person who received it.
The aid provided for in Article L. 5522-23 is exempt from all social security contributions and taxes.
…eclining balance or variable depreciation method. The depreciation periods for fixed assets, which must correspond to their probable useful life, are set for each asset or each category of asset by th…
…eration, over and above the compensatory allowance. In this case, the sums paid may be subject to a tax deduction under the conditions set out inarticle 238 bis of the General Tax Code.
…older of a contract when the initial amount of the contract is greater than 250,000 euros excluding tax and insofar as the performance period is greater than three months. When the contractor is a sma…
The proceeds of the increase in overseas France of the tax on air passenger transport provided for in Article L. 422-30 of the code of taxes on goods and services collected on boardings made in the re…
…by the free allocation of shares or securities giving access to the capital is exempt from income tax and payroll tax and is not included in the basis of assessment for social security contributions…
…ial penalties and periodic penalty payments are recovered in the same way as State debts other than taxes and property.
…une may not belong to more than one public establishment for intercommunal cooperation with its own tax status.
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