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Showing 2081–2090 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
…ng an action for restitution if necessary. In the absence of prior payment of the land registration tax, the deposit is refused (1).
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
1. The tax on insurance conventions provided for in articles 991 et seq. and the contributions or levies collected in accordance with the same rules shall be paid, by direct transfer to the Treasury a…
…635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A secon…
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
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