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Showing 451–460 of 34365 articles for “Art. 25-3”
Liability actions against directors or the managing director, both corporate and individual, shall be barred after three years, starting from the harmful event or, if it was concealed, from its revela…
Subject to the provisions of the second paragraph, a creditor who grants credit without complying with the conditions, applicable to pre-contractual information, laid down by the provisions of article…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
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…
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…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
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…
For the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following terr…
For the purposes of 1° of Article L. 531-24, a country is considered to be a safe country of origin when, on the basis of the legal situation, the application of the law within the framework of a demo…
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