Article 237 bis A
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Showing 361–370 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
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…le 293 A ;3° for the intra-Community acquisition referred to in 4° of I, the person designated in 2 bis of Article 283 ;4° for the supply of services referred to in 5° and 6° of I, the customer.b) Whe…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
…l to the product of these provisions by the rate of late payment interest provided for in article 1727.7. The benefit of the provision referred to in 1 is subject to compliance with Commission Regulat…
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I. - Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through a…
If the needs of a customs investigation relating to the detection and investigation of a customs offence punishable by a prison sentence of three years or more so require, any technical means designed…
Where there are one or more plausible grounds for suspecting persons of having committed a customs offence punishable by two years' imprisonment or more, or of having participated as accomplices or in…
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