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Showing 3271–3280 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…eferred to in the first paragraph of article L. 214-118 to several undertakings for collective real estate investment or professional undertakings for collective real estate investment in the form of…
…ts arise in connection with the person's professional activity. Where part of the main residence is used for business purposes, the part not used for business purposes may not be seized by operation o…
Products extracted from the continental shelf or the exclusive economic zone are considered as extracted from a new part of the customs territory.For the purposes of tax legislation, the same products…
Article 1586 nonies of the French General Tax Code governs the exemption from the business value added levy applicable to operators of cinemas.
Exemption from business property tax for operators of cinemas is governed by 3° to 4° of Article 1464 A of the General Tax Code.
Household effects brought by persons who have died in public health establishments after having been treated there free of charge, belong to the said public health establishments to the exclusion of t…
…rved by one of the labour inspection officers referred to in articles L. 8112-1 and L. 8112-5 . The amount of the fine is a maximum of €4,000 per posted employee and a maximum of €8,000 if the offence…
The seller who makes use of the repurchase agreement must reimburse not only the principal price, but also the expenses and fair costs of the sale, the necessary repairs, and those which have increase…
…of the results;3° The accounting and financial regulations, which are forwarded to the Minister of Justice and the Minister responsible for the budget;4° The general conditions for the recruitment, em…
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account…
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