Article 271
…ents of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises when the deductible tax becomes chargeable to the person liable.Howeve…
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Showing 1021–1030 of 49266 articles for “Art. 2 juill. 2003 + Cass. 3e civ.”
…ents of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises when the deductible tax becomes chargeable to the person liable.Howeve…
…xpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the…
…case file.Where the expert has been assisted in the performance of his mission pursuant to Article 278-1, the report shall mention the names and capacities of the persons who have lent their assistan…
…he judicial decision giving rise to the mortgage, where this results from the provisions of Article 2401; 2° The judge's authorisation, the judicial decision or the title for a judicial mortgage. Each…
If the parties fail to do so, the expert will inform the judge, who may order the production of the documents, subject to a fine if necessary, or, if appropriate, authorise the expert to disregard the…
An expert opinion should only be ordered in cases where findings or consultation would not be sufficient to enlighten the judge.
In the event of the dissolution of the debtor or creditor legal entity as a result of a merger, demerger or the cause provided for in the third paragraph of Article 1844-5, the guarantor remains liabl…
The judge may base his decision on all the facts relating to the case before him, including those that may not have been alleged.
The technician may request communication of all documents from the parties and third parties, unless the judge orders otherwise in the event of difficulty.
…ervices is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collection…
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