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Showing 901–910 of 12278 articles for “Art. US Estate Tax — QDOT”
…e or the exchange or sharing of a good or service.II.-.Where there are grounds for presuming that a taxable person, regardless of his place of establishment, domicile or habitual residence, who makes…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
…ion of a service or the exchange or sharing of a good or service.II. - Where there are grounds for suspecting that a person, regardless of his place of establishment, domicile or habitual residence, w…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
…appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation.They exercise this option by indicating their valid identifier, as provided for i…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
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