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Showing 2091–2100 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Free transfer duties, real estate wealth tax and partition duty may be paid by handing over works of art, books, collectors' items, documents, of high artistic or historical value, or real estate…
…otwithstanding the provisions of Article 1701, payment of registration duties and land registration tax may be split up or deferred in accordance with the terms and conditions laid down by decree (1).…
…the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a person who carries out undeclared work…
…id with the next direct debit.II. - In the event of a second late payment during the same year, the taxpayer loses the benefit of his option for that year and is subject either to the provisions of 2…
…containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the application, to the amount of duties charged to the taxpayer or resulting fr…
…ation or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from th…
1. Where adjustments made to a return filed on time are subject to penalties that do not have the same rate, the penalties are calculated by adding the adjustments to the items declared in descending…
…to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of rectification a…
Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes a…
…in Treasury securities in the proportion set respectively by the board of directors of the autonomous fund for the management of national defence bonds, the industrial exploitation of tobacco and the…
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