Article 247
1. If there are two or more mortgages on the same building or on the same share of ownership of the building, the rank is determined by the order of priority of the dates, times and minutes of registr…
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Showing 5931–5940 of 62795 articles for “Art. 1-2”
1. If there are two or more mortgages on the same building or on the same share of ownership of the building, the rank is determined by the order of priority of the dates, times and minutes of registr…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
The sums paid into a retirement savings plan may come from : 1° Voluntary payments by the holder ; 2° Sums paid under the profit-sharing scheme provided for in Title II of Book III of Part III of the…
The regulations or articles of association of the financial institution define :1° The nature of the risks to which the undertaking proposes to expose itself and :a) Where the undertaking proposes to…
For the application of article L. 1611-6, local authorities, public establishments for inter-communal cooperation, communal and inter-communal social action centres and school funds, referred to in th…
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