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Showing 21–30 of 60140 articles for “Art. 256 A”
Persons liable for the contribution provided for in I of Article L. 245-6 of the Social Security Code and persons liable for value added tax pursuant to Article 256 A of the General Tax Code who make…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
As an exception to Articles R. 123-252 to R. 123-254, when a commercial company whose registered office is located abroad is subject to the legislation of another Member State of the European Union or…
Where the company is subject to the provisions of articles L. 225-57 to L. 225-93 and L. 22-10-18 to L. 22-10-30, members of the Management Board are subject to the same liability as directors under t…
No one may be both expert dental surgeon and treating dental surgeon for the same patient. Unless the parties agree otherwise, the dental surgeon must not accept an expert mission in which the interes…
I.-The authorisation holder has one or more multidisciplinary teams comprising : 1° One or more nurses; 2° One or more care assistants; 3° One or more psychologists; 4° One or more social workers; 5°…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
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. - Value added tax is declared and collected when it becomes due, for the following transactions:1° Imports for which the person liable is a non-taxable person not identified in accordance with the…
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