Article 150 VM
…nth or quarter during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the normal actual taxation system ;b) On the annual return referred to in Article 287…
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Showing 201–210 of 56896 articles for “Art. 206 and Art. 219”
…nth or quarter during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the normal actual taxation system ;b) On the annual return referred to in Article 287…
…or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than twenty-two…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
Subject to the provisions of a to f of I of Article 219, corporation tax is assessed under a single rating in the name of the legal entity or association for all of its taxable activities in France. I…
…1° The diversity of the members; 2° The professional qualifications of the directors; 3° The human and material resources they propose to implement to ensure the management of reproduction and repres…
…it of one or more collective management organisations governed by Title II of Book III of this Part and approved for this purpose by the Minister responsible for culture, of the right to reproduce and…
I.-The remuneration due for the reproduction and representation of plastic, graphic or photographic works of art by automated image referencing services is based on the revenue from exploitation or, f…
…aphic works of art collected automatically from online public communication services are reproduced and made available to the public for the purposes of indexing and referencing.
…6, the contract by which an approved collective management organisation authorises the reproduction and representation of the works mentioned in 7° to 12° of article L. 112-2, for the exclusive purpos…
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