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Showing 8861–8870 of 43782 articles for “Art. 2 oct. 2002”
…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 declare to the tax authoriti…
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…
…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…
…non-transferability with an approved intermediary chosen from a list set by decree. (1) Decree no. 82-401 of 13 May 1982 (JO of 14).
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