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Showing 9061–9070 of 43843 articles for “Art. 2 ter”
…by option.The taxable person who has exercised the 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…
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…
…est, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities with fewer than 3,000 inhabitants or by public establishments for inter…
…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…
…he provisions relating to employee shareholding and participation. They do not then have to be registered if they are deposited during the period of non-transferability with an approved intermediary c…
…the corresponding products supplied by the farmers to whom the sale is made. For the purposes of determining this difference, the values are understood to include all costs and taxes, excluding value…
…activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a taxable person, are exempt from this tax on condi…
…movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the strict reimbursement of their share of…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
…d for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which are not covered by article 281 octies.
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