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Showing 291–300 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
…Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206, bu…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or companies mentioned in 4° of 3 of the…
…able to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
…leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of a total universality benefiting from the provisions of this article…
…reduced by the amount of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…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 him,…
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