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Showing 321–330 of 46956 articles for “Art. 219 I b”
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the condit…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
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