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Showing 4311–4320 of 12278 articles for “Art. US Estate Tax — QDOT”
Subject to the provisions of this Code, the use of the French language is prescribed in exchanges between the public and the administration, in accordance with Law No. 94-655 of 4 August 1994 on the u…
…y authorised personnel of the State invested by law with judicial police powers, in particular the customs officers, tax officers and environmental inspectors mentioned in article
1. All imported or exported goods must be covered by an accounting declaration assigning them a customs procedure. 2. Exemption from duties and taxes, either on entry or on exit, does not dispense fro…
…or consumption at the office of destination, goods carried in transit are subject to the duties and taxes applicable to them at the rates in force on the date of registration of the retail declaration…
Products extracted from the continental shelf or the exclusive economic zone are considered as extracted from a new part of the customs territory.For the purposes of tax legislation, the same products…
…ains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amount.
1. In addition to tax penalties, the courts shall order the payment of sums defrauded or improperly obtained. 2. Even when it does not pronounce a sentence, the criminal court is competent to rule on…
If the successful bidder fails to pay the price, the taxed costs or the transfer duties within the prescribed time, the property is put back up for sale at the request of the pursuing creditor, a regi…
…shall calculate the estimated value of the requirement on the basis of the total amount, excluding taxes, of the contract or contracts envisaged.It shall take account of options, renewals and all lot…
…ibution of seats between professional categories and sub-categories is made taking into account the tax bases of the nationals, the number of nationals and the number of employees they employ. No prof…
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