Article 262
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…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 81–90 of 2400 articles for “Art. 26 Oct. 1973”
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…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
…of services has not been terminated ;ad) For the supplies and transfers referred to in I of article 262 ter carried out continuously over a period of more than one calendar month, at the end of each c…
…habitual residence;b bis. (Repealed);b ter. For the transactions referred to in e of 1° of Article 261 C which have been the subject of the option provided for in Article 260 B, by the amount of prof…
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…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
Article R. 542-1 is applicable in New Caledonia, as amended by Act no. 2013-672 of 26 July 2013.
…rticle R. 542-1 is applicable in French Polynesia in the version resulting from Law no. 2013-672 of 26 July 2013.
When the accelerated procedure is implemented in application of article L. 531-26, the French Office for the Protection of Refugees and Stateless Persons informs the applicant of this when he is summo…
…stablishment or of the establishments which are members of the network mentioned in article R. 6123-26 organise themselves within this framework so that they can be contacted by the doctors of the eme…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More