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Showing 4681–4690 of 12278 articles for “Art. US Estate Tax — QDOT”
For the admissibility tests, candidates may use codes and compendia of laws and decrees containing references to articles of doctrine and case law, excluding, however, codes annotated and commented on…
…1:1° (Repealed) ;2° The following cross-sectional imaging equipment, with the exception of that exclusively dedicated to the activities mentioned in 6°, 11°, 13° and 21° of article R. 6122-25 and that…
…the amount of which may not exceed 75,000 euros for a natural person and 1% of turnover excluding tax achieved in France during the last financial year for a legal entity. This fine is imposed in ac…
…events or competitions, collected under the conditions set out in article 302 bis ZE of the General Tax Code, is allocated to the National Sports Agency responsible for high performance sport and the…
…for which they are responsible, under the conditions provided for in Article L. 257 of the Book of Tax Procedures. By way of derogation from the same article L. 257, for debts recovered in accordance…
1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs' lien…
…fits the other bondholders of the same loan. The same act also interrupts the limitation period for taxes and duties that may be due to the Treasury on the interest referred to in the first paragraph.
…the next instalment has been completed before the amount of the services performed under the previous instalment has reached 80% of the amount of the previous instalment, inclusive of all taxes.
…ourth paragraph , the words: "Subject to c of II of article 242 nonies A of Annex II to the General Tax Code, in the version in force on 26 April 2013," are deleted.
…ng expenses, financial expenses, exceptional expenses as well as employee profit sharing and income tax; 2° Under income: operating income, financial income and exceptional income; 3° Profit for the y…
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