Article 283-0
For the application of articles 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…
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Showing 4531–4540 of 47859 articles for “Art. 151 septies · CE plén. 13 June 2018 n° 401942 · CE 17 May 1995 · CE 26 September 2018 · CE 28 April 2006 · CAA Paris 9 November 2011 · BOI-BIC-PVMV-40-10-10-10 et -20”
For the application of articles 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…
…must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be subject to value added tax. A decree in the Council of…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
…another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods…
The mayor issues bylaws to: 1° Order local measures on objects entrusted by the laws to his vigilance and authority; 2° Reissue police laws and regulations and remind citizens of their observance.
In all communes where the operation is necessary, house numbering is carried out by order of the mayor. Maintenance of the numbering is the responsibility of the owner, who must comply with ministeria…
Public weighers and measurers issue to those who request it a bulletin recording the result of their operation.
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