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Showing 21–30 of 56564 articles for “Art. 1447-0 and 1478”
…rticles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octies is equal to the ratio between: 1° On the one hand, the sum of the products, calculat…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
…cles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in the carrying out of that s…
…which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which the purchaser or the customer established in France is liable for the tax, unless the…
…le 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and foodstuffs to be taken away or consumed on the premises or the provision of accommodation, exclu…
The content of the impact statement referred to in articles R. 142-8 to R. 142-10 is set out in Appendix I-1.
…uritisation fund which issues them. By way of derogation from article 1349 of the French Civil Code and article L. 228-74 of the French Commercial Code, debt securities may be acquired and held by the…
For the purposes of this paragraph, marketing means a direct or indirect offer or placement, at the initiative or on behalf of a French portfolio management company, a management company established i…
I. - The debt securities referred to in 2° and 3° of Article L. 213-0-1 may be held for a maximum of one year after their acquisition. However, this maximum period is reduced to 60 calendar days for d…
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