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Showing 4251–4260 of 12278 articles for “Art. US Estate Tax — QDOT”
The legal entity or sole trader declared in application of article L. 7232-1-1 issues an annual tax certificate to each of its customers, to enable them to benefit from the aid provided for in article…
Non-tax receivables from local authorities and local public establishments, as well as those from public health establishments, with the exception of cash entitlements, are only assessed when they rea…
All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the p…
…1434-12-2 in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, references to the General Tax Code are replaced by references to locally applicable texts with the same purpose.
…d with the Caisse des Dépôts et Consignations and proof of payment of the costs of the sale and the taxed costs has been provided.
…t allocation, for the benefit of public establishments of inter-communal cooperation with their own tax status and municipalities meeting the criteria indicated in article L. 2334-33.
In the communes of Saint-Martin and Saint-Barthélemy (Guadeloupe), the rate of the tourist tax referred to in Article L. 2333-26 is set at 5% of the price received for each night's stay, whatever the…
…oyers mentioned in article L. 5134-101 receive financial assistance from the State. This aid is not taxable for persons not subject to corporation tax. This aid cannot be combined with any other State…
…arred on expiry of the period provided for in the second paragraph of Article L. 188 of the Book of Tax Procedures.
…tood to mean the persons mentioned in the first paragraph of 1° of article 885 O bis of the General Tax Code.
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