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Showing 2101–2110 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…y be deferred under the conditions laid down by decree (1), up to the fraction corresponding to the amount of the balances or rewards payable at term.
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.
…1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of the fine may not exceed €5,000 in the case of the first offence during the current calenda…
…Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fonc…
…e persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the s…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
…rs and intermediaries and policyholders are jointly and severally liable for payment of the special tax on insurance agreements and its penalties. This tax is levied under conditions that are set by d…
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