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Showing 1051–1060 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…reserved for the State.3. Natural or legal persons who supply holders of the purchaser-reseller status provided for in the twelfth paragraph of article 568 are not required to establish themselves as…
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
The provisions concerning stills apply to any other apparatus that may be used for the manufacture or pressing of eaux-de-vie or spirits.
…y of alcohols or having an alcohol chemical function, likely to replace ethyl alcohol in any of its uses when this mixture is intended for human consumption or presents dangers to public health, is pr…
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
…ing to the total value of all units released for consumption, based on the retail selling price inclusive of all taxes, divided by the total quantity released for consumption.The weighted average reta…
1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…
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