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Showing 1991–2000 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The business property levy and additional taxes are collected by means of tax rolls in accordance with the procedures and under the guarantees and penalties laid down for direct taxation. They give ri…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
…d Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the valuations to be used for the assessment of the property tax on built-up pro…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
A decree sets out the terms of application of articles 1663 B and 1663 C.
…A ter is made by the person mentioned in IV of the said article. The deductions are remitted to the tax department together with a declaration in accordance with the model set by the administration, n…
La retenue à la source afférente aux revenus de capitaux mobiliers entrant dans les prévisions des articles 118, 119 et 1678 bis, and referred to in 1 of the articles 119 bis and 1672 is declared and…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
…ntermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and departmental councillors and the secretariat of the commissions provided for in articl…
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