Article 293 B
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
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Showing 851–860 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
…Proceeds from the investment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
COMPOSITION OF THE INVESTMENT SECTION GROUPS OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6. Expenditure GROUP 1 Debt repayment 16: Borrowings and similar debts GROUP 2 Fixed assets 139: Inves…
To practise the sporting activities mentioned in articles A. 322-42 and A. 322-64, the operator of an establishment that organises one of these activities must ask the participant to either: 1° To att…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year's im…
ISSUES FOR WHICH PROPOSALS FOR APPROPRIATE LICENCES ARE SUBMITTED TO MINISTERS I.-Minister responsible for national education -Centre national d'enseignement à distance (CNED) when it provides, on beh…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
I. - Any tax, duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from t…
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