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Showing 9051–9060 of 62891 articles for “Art. 2-1° bis”
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…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
I. - By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community dista…
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…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
In the collateral line, representation is admitted in favour of the children and descendants of brothers or sisters of the deceased, either if they come to his succession concurrently with uncles or a…
I.- In addition to the sectors mentioned in article D. 6124-216, the full-time or part-time hospitalisation unit for children and adolescents comprises a living space reserved for hospitalised childre…
The care circuit for children and adolescents in a medical inpatient unit, downstream of the paediatric emergency department, is organised when such an emergency department is located on the same site…
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