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Showing 3481–3490 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…article L. 225-115, the words: payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code are replaced by the words: tax deductions provided for by the locally applicable provisions…
…is of a reasoned report by a labour inspection officer referred to in article L. 8112-1. To set the amount of the fine, the administrative authority will take into account the circumstances and seriou…
…le IV-II annexed to the Code of Judicial Organisation ; 3° Excluding matters falling within the exclusive jurisdiction of the judicial court, where the claim is for an amount less than or equal to 10,…
Where assets or rights present in a fiduciary estate are the subject of an agreement under which the settlor debtor retains the use or enjoyment of such assets or rights, no assignment or transfer of…
…% of the unpaid due instalments.However, if the lessor accepts deferrals of future instalments, the amount of the compensation is reduced to 4% of the deferred instalments.The amount of the compensati…
The accounts of companies under the exclusive control of the consolidating company are fully consolidated. The accounts of companies controlled jointly with other shareholders or associates by the con…
…article L. 100-3 of the code of relations between the public and the administration are required to use the directory identity number exclusively in all correspondence, if the subject of this correspo…
The lease price for premises used exclusively as offices is set by reference to the prices charged for equivalent premises, unless they are corrected to take account of the differences observed betwee…
The Banque de France must be provided with additional information for statistical purposes, in accordance with the conditions and deadlines set by order of the Minister for the Economy, when the amoun…
…k or designated official carried out the certification, who shall refer the matter to the competent taxing magistrate. Where the costs fall under 2° of article R. 224-1 and that the requisition has be…
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