Article 260 B
…option applies it only to transactions that he determines. This option may be terminated as from 1 January of the fifth year following that in which it was exercised.The option or its termination tak…
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Showing 301–310 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…option applies it only to transactions that he determines. This option may be terminated as from 1 January of the fifth year following that in which it was exercised.The option or its termination tak…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
…he provisions of this chapter, to constitute a single taxable person within the meaning of Article 256 A. II.-1. Taxable persons directly or indirectly controlled in law by the same person, including…
…tra-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 State of…
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…
…under conditions and for a period that are set by decree in the Conseil d'Etat (1). (1) Annex II, art. 201 quinquies to 201 octies.
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
…se services takes place in France:1° The supply of services other than those mentioned in articles 259 A, with the exception of those mentioned in c of 1° and 259 D when they are supplied to persons w…
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