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Showing 1–10 of 60140 articles for “Art. 256 A”
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.-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…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Where a purely technical matter does not require complex investigations, the judge may instruct the person he or she appoints to provide a simple consultation.
Sont incapables d'être jurés : 1° Persons whose bulletin no. 1 of the criminal record mentions a conviction for a felony or misdemeanour; 2° (Repealed); 3° Those who are in a state of indictment or in…
Provisional measures relating to children shall be governed by the provisions of Chapter I of Title IX of this Book.
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…
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…
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…
For the application of articles R. 15-1 and R. 15-5, a paragraph worded as follows completes these articles:"When the person concerned is in office on an island other than that on which the court of a…
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