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Showing 2221–2230 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
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…737 or II of article 1788 D on at least three occasions over two consecutive years for a cumulative amount of at least €60,000 and commits a new offence under the same articles 1737 or 1788 D during t…
…es 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payment of penalties.
…rsed to them on the statement that they report in support of their accounts. The statement shall be taxed free of charge by the judicial court of the department and supported by the supporting documen…
…eimbursed, upon request submitted within the period provided for in Article R. 196-1 of the Book of Tax Procedures and on the representation of the birth certificate, if the birth took place outside F…
…destine deposits of objects, products or goods subject to the duties or regulations of the indirect taxes ; 3° Any trader who has induced a winegrower to falsify his harvest declaration and has himsel…
Monetary sentences against several persons for the same act of fraud are joint and several.
In matters of indirect taxes, the court may, having regard to the extent and seriousness of the offence committed and the personality of the offender, moderate the amount of fines and penalties to bel…
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