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Showing 961–970 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
A decree sets out the conditions for application of
…ner of the meat to be cut up.The chargeable event is either the cutting operation at the slaughterhouse, the third-party slaughterhouse or the wild game processing plant, or the collection of the meat…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
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