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Showing 5171–5180 of 39292 articles for “Art. 25-8 III”
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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…
…hall be deemed to be an intermediary trader.2° Transfers assimilated to the supplies referred to in III of the article 256 which would benefit from the exemption provided for in 1° above if they had b…
…s;4° The tax due in accordance with 1° to 3° is subject to the late payment interest referred to in III of Article 1727 when goods placed under a suspensive tax regime, referred to in a of 2° of I, wi…
…base is determined in accordance with 2 of this article;6° The obligations taken in application of III of Article 277 A of this code are those governing the aforementioned excise suspension arrangeme…
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