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Showing 2031–2040 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The sums owed by employers in respect of the payroll tax referred to in article 231 must be remitted to the competent public accountant under the conditions and within the time limits that are set by…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal…
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
…disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' representatives on the…
…companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be referred to the national commission referred to in article 1…
…r consumption on the premises or organise shows or entertainment of any kind are subject to all the tax obligations of traders and to the provisions relating to the administrative regulation of pubs o…
…he Energy Code and whose articles of association are approved by decree, is exempt from corporation tax.The company is required to distribute profits for the financial year each year. However, the min…
…hat is a member of a public establishment for inter-communal cooperation with a single professional tax system. II. - The provisions of this code applicable to the départements apply to the City of Pa…
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