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Showing 1851–1860 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…e player may request payment thereof in cash or into his payment account.To calculate the levy, the amount of gross gaming revenue is multiplied by the ratio between, on the one hand, the amount of be…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
…n I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming revenue is made up of the difference between the sums wagered by players and…
…e by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following cat…
…h 2002 pursuant to Article L. 752-22 of the Rural Code as it read prior to 1st April 2002.The total amount of these contributions is equal to half of the forecast expenditure mentioned in the same art…
…ame procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,00…
…r, in respect of races organised by French racing companies. This fee is payable by companies that must be subject, as online horse betting operators, to the authorisation mentioned in Article 21 of t…
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