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Showing 3571–3580 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
Renunciation has no effect if the renouncing party's reserve estate has not been affected. If the hereditary reserve has only been partially infringed, the renunciation only produces effects up to the…
With regard to cover against the risk of natural catastrophes, the amount of the fee allocated to persons authorised to offer insurance may not exceed 8% of the amount of the premium or contribution,…
The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the r…
For the first six months, its amount is equal to 80% of the difference between the amount of the gross monthly allowance, before withholding of tax at source, that the person concerned received for th…
For the first six months, its amount is equal to 80% of the difference between the amount of the gross monthly allowance, before withholding of tax at source, that the person concerned received for th…
From 2004, public establishments of inter-municipal cooperation with their own tax status receive a compensation grant equal to the amounts due in respect of 2003 pursuant to I of D of article 44 of t…
The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known.He is also informe…
…12-10 ; 2° Vehicles belonging to categories A, B, C or D mentioned in article R. 6312-8, which they use exclusively.
For the purposes of article L. 1613-6, any localised event occurring in mainland France that causes damage to the property listed in Article R. 1613-4 and belonging to the local authorities or groupin…
Likewise, a son coming in his own right to the donor's estate is not obliged to return the gift made to his father, even when he would have accepted the latter's estate; but if the son comes only by r…
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