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Showing 1091–1100 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
Decrees in the Conseil d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
…graved by such artist as he pleases to choose. The guarantee hallmark is affixed: a. Either by the customs and excise authorities; b. Or by an approved inspection body under the conditions set out in…
…e on a copper plate for that purpose. The guarantee office shall ensure that the same symbol is not used by several manufacturers.If they manufacture articles which are to benefit from the guarantee,…
The day of the date of the deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry…
The fee is set at a flat rate of €125 per approved establishment.
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
…to grant only with their approval the documents mentioned in 4° of article L. 311-39 of the code of taxes on goods and services allowing the movement of these beverages.If the warrants are not reimbur…
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