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Showing 951–960 of 12278 articles for “Art. US Estate Tax — QDOT”
…new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of transport dispatched or transp…
…code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1.05% in the departments of Guadel…
…roducts subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of…
…t-rate levels defined in euros by decision of the Council of the European Union. This fee may be adjusted, up to a limit of a 20% increase or reduction in its amount, taking into account in particular…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
A decree sets out the conditions for application of
…ner of the meat to be cut up.The chargeable event is either the cutting operation at the slaughterhouse, the third-party slaughterhouse or the wild game processing plant, or the collection of the meat…
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