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Showing 1921–1930 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
The associations mentioned in article 1649 quater F ensure that the income tax, turnover tax, business value added tax and, where applicable, foreign income tax returns submitted by their members are…
…and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax system, the reference rates of council tax on secondary residences and other furnished premises…
Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
…from a scheme, taking into account all the relevant facts and circumstances, is the obtaining of a tax advantage. In the case of a marker falling under 1° of the aforementioned category C, the presen…
I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…
…the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the conditions provided for in the articles L. 82 C, L. 101 or L.…
…ld by members of associations defined in article 1649 quater F pursuant to Article 99 of this code must be drawn up in accordance with one of the professional charts of accounts approved by the Minist…
…in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes firs…
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