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Showing 10251–10260 of 15302 articles for “Art. 12 al. 2”
…n et de l'habitation and the establishments mentioned in b of 5° and 8° and 10° of I of Article L. 312-1 of the Code de l'action sociale et des familles. This rate also applies to accommodation and so…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
…value specified in 1 of II of Article 259 D of the supplies of services referred to in 10°, 11° and 12° of Article 259 B and of the intra-Community distance sales of goods carried out by the taxable p…
…lation of that State adopted for the implementation of Articles 31 to 39 of Council Directive 2006/112/EC of 28 November 2006.2°a Intra-Community acquisitions of second-hand works of art, collectors'…
…ions take place in France, or in application of paragraph 1 of Article 3 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax when these intra-Community acquisi…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
…ansactions carried out between themselves by the agricultural credit banks mentioned in article L. 512-21 of the Monetary and Financial Code; 3° bis (Repealed)4° To interest, agios, remuneration for s…
…to be wages, when they carry out their activity under the conditions provided for in articles L. 7412-1, L. 7412-2 and L. 7413-2 of the French Labour Code.The economic activities referred to in the f…
…w no. 93-923 of 19 July 1993, on the exchange of the securities referred to in Article 6 of Law 86-912 of 6 August 1986, the participating securities mentioned in amended Article 1 of the same law, as…
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