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Showing 1–10 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
…2° To the transactions referred to in Article 298 bis ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new mean…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
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…
…up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in respect of the year or financial year during which the report is drawn up.
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
The basic banking services referred to in III of Article L. 312-1 comprise :1° The basic services referred to in 1° to 8° of article D. 312-5;2° Cash deposits and withdrawals at the counter of the org…
The basic services referred to in II of Article L. 312-1 include :1° Account opening, maintenance and closure ;2° One change of address per year;3° Issuing bank identity statements on request;4° Direc…
…ected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under the condit…
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