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Showing 1151–1160 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
Decrees in the Conseil d'Etat will determine the application of the provisions relating to distillers (1). (1) Annex I, art. 37 to 42, 44 to 56 and Livre des procédures fiscales, art. R. 30-1.
The circulation permit is valid for a maximum of one month and for the communes included in the district of the post from which it originates. In the event of a move to another district, it may be exc…
The works are marked with two hallmarks: the maker's hallmark and the title hallmark, known as the guarantee hallmark. The maker's hallmark is in the form of a diamond containing an initial letter of…
Manufacturers of gold, silver and platinum articles are required to make themselves known to the office of guarantee on which they depend and to have their particular hallmark inscribed there, with th…
The day of the date of the deed or the day of the opening of the estate is not counted in the time limits set for the performance of the registration formality or the merged formality. When the expiry…
The fee is set at a flat rate of €125 per approved establishment.
For tax purposes, the sweet natural wines referred to in article 416, liqueur wines with a protected designation of origin, whose production is traditional and customary and which, subject to being su…
…to grant only with their approval the documents mentioned in 4° of article L. 311-39 of the code of taxes on goods and services allowing the movement of these beverages.If the warrants are not reimbur…
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