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Showing 4221–4230 of 45413 articles for “Art. 12 al. 2”
…ty: 1° The assets, rights or securities transferred. If they are future, they must be determinable; 2° The duration of the transfer, which may not exceed ninety-nine years from the signing of the cont…
…ents of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises when the deductible tax becomes chargeable to the person liable.Howeve…
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…
…ment initiatives within the framework of the multi-year priority guidelines defined in article L. 4021-2: 1° For self-employed health professionals under agreement and salaried health professionals in…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…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 section are managed by the town council and the mayor. When it is formed pursuant to Article L. 2411-3, the syndicate commission and its chairman exercise the management functions provided for in…
The provisions of articles R. 2431-12 to R. 2431-18 apply to the rehabilitation of building works.
…arest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate…
…trial and commercial profits, tax regime based on actual profits or based on the simplified regime).2 In the event of dissolution, transformation resulting in the creation of a new legal entity, contr…
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