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Showing 3381–3390 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in articles L. 3333-4 to L. 3333-7 of the Code général des collectivités territoriales, which are repro…
The rules relating to the departmental tax on companies operating ski-lift equipment are set out in Articles R. 3333-2 and R. 3333-3 of the General Local Authorities Code, which are reproduced below:…
…ditions provided for in this Title may deduct from the bases used for the assessment of corporation tax or income tax the amount of the sums paid in cash to the beneficiaries pursuant to the profit-sh…
Where an agreement, valid within the meaning of article L. 2232-2, has been concluded or filed after the deadline, it will be effective between the parties but will only give entitlement to exemptions…
When a beneficiary mentioned in the third paragraph of article L. 3315-1 who has subscribed to an employee savings plan provided for in Title III allocates all or part of the sums allocated to him by…
…he profit-sharing scheme within a period specified by regulation, these sums are exempt from income tax up to an amount equal to three quarters of the average annual ceiling used to calculate social s…
Incentive agreements concluded within a group of companies established in several Member States of the European Community are entitled to the exemptions provided for in articles L. 3315-1 to L. 3315-3…
…s R. 15-33-11 à R. 15-33-13 to the magistrate delegated to the judicial missions of the customs and tax authorities with regard to customs officers are applicable to tax officials placed under his aut…
The category A and B tax agents mentioned in article 28-2 who are authorised to carry out judicial investigations are assigned to one of the following departments specialising in the repression of fis…
I.- For the application of Article L. 54-10-3 in Saint-Pierre-et-Miquelon, the words "or in another Member State of the European Union or party to the Agreement on the European Economic Area" appearin…
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