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Showing 191–200 of 2951 articles for “Art. 25 September 2002”
…leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of a total universality benefiting from the provisions of this articl…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…r the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to him…
…ntra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member State o…
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…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
…ese services takes place in France:1° The supply of services other than those mentioned in articles 259 A, with the exception of those mentioned in c of 1° and 259 D when they are supplied to persons…
I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…
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…
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