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Showing 8831–8840 of 43744 articles for “Art. 2 févr. 2005”
…s in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
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.
…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 articl…
…t 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…
…om the second paragraph, the option made by a single taxable person constituted pursuant to article 256 C is exercised by sector of activity.
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…
…here this service gives rise to payment of the fee for services rendered provided for by article L. 2333-76 du code général des collectivités territoriales. The option may be exercised for each of the…
…any, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining…
I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…
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