Article 256 C
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
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Showing 181–190 of 49599 articles for “Art. 25-8 I”
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
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…
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…
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…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
In the event of exceptional events having the effect of temporarily interrupting maritime relations reserved for ships operated by shipowners who are nationals of a Member State of the European Commun…
For the application to Mayotte of article 1873-13, the words: "831 to 832-1, 832-3 and 832-4" are replaced by the words: "832 to 832-2".
For the application of article 564, the words: "or body of water referred to in articles 432 and 433 du code rural" are replaced by the words: "pisciculture ou enclos piscicoles".
For the application of article 524, are subject to the regime of immovables by destination, when they have been placed by the owner for the service and exploitation of the land, the fish of bodies of…
For the application to Mayotte of the first paragraph of article 833, the references: "831 to 832-4" are replaced by the references: "831 to 832-1, 832-3 and 832-4". For the application of the second…
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