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Showing 971–980 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
…according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
…the standard levels defined in euros by decision of the Council of the European Union;3. A maximum amount per batch is set for certain species up to a limit of €50;A joint order of the Minister respo…
…typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items made…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…where it is not otherwise provided. Unless expressly provided otherwise, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
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