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Showing 2511–2520 of 9266 articles for “Art. 150-0 D”
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
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…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
…the professional leagues, shall ensure that the person in charge of relations with supporters periodically undergoes "supporter relations" training.
Athletes who have been sanctioned in application of articles L. 232-21-1 to L. 232-23-3-12 benefit from at least one medical consultation within a doping prevention medical unit.At the end of this con…
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