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Showing 2011–2020 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…rtment, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-commun…
I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…
…of the metropole of Lyon.I bis.- For the application of the provisions relating to the development tax, the metropole of Lyon is assimilated to a metropole.II. - The provisions of the present code ap…
1 (not applicable)2 (not applicable)3. Payments due in respect of the monitoring of continuing vocational training are made in accordance with the rules mentioned in Article L. 6362-12 of the Labour C…
The departmental director of public finance or his representative attends, in an advisory capacity, the deliberations of the governing bodies of approved management centres, approved associations and…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect…
…s of the staff of the administration or company holding a cooperator's card, is subject to the same taxes as those payable by commercial companies.
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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