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Showing 181–190 of 2166 articles for “Art. 239 bis AB”
…nd paragraph of a; 4° To the provision of services as well as the supply of goods carried out in establishments to which access is prohibited to minors due to their licentious or pornographic nature,…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
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…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
…e at least one of the following types of transport: a) The transport of passengers and, where applicable, their luggage by means of a chauffeur-driven transport vehicle, within the meaning of Article…
…les on the processing of personal data; 3° Receipts paid in consideration for the provision of a taxable service defined in 1° of II of Article 299 are understood to be all sums paid by users of this…
…general location rules laid down by decree. These rules take particular account of the number of inhabitants per commune.This licence may not be granted for the retail sale of tobacco in a retail shop…
The retail selling price of products sold by the resellers referred to in the first paragraph of article 568 and products delivered to travellers by the purchaser-resellers designated in the twelfth p…
…involving real estate or real estate rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, provided that the notarised certi…
Only gold articles with a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
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