Article 257
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
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Showing 10261–10270 of 15302 articles for “Art. 12 al. 2”
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
…of the recipient of the supply;c. The words: "Application of Article 141 of Council Directive 2006/112/EC of 28 November 2006".II. - For the purposes of II of Article 258 C, acquisitions made there un…
…r the special scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; c) At the time of arrival of the…
…same conditions a) The central bodies, funds and federations referred to in Articles L. 511-30, L. 512-55 and in b of Article L. 512-1-1 of the Monetary and Financial Code as well as their members or…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
…a single room, in private health establishments holding the authorisation mentioned in article L. 6122-1 of the Public Health Code;1° ter care provided by private accommodation establishments for the…
…nt of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…ts where the manager or an employee holds the title of maître-restaurateur as defined in article L. 122-21 of the French Consumer Code, classified tourist restaurants and classified hotels provided fo…
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