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Showing 41–50 of 2454 articles for “Art. 26 nov. 2003”
…or (1). 3° (Repealed); 4° (Repealed); 5° Persons who grant a lease referred to in 1° bis of article 261 D; 5° bis Persons who carry out a transaction referred to in 5 of article 261; 6° From 1st Octob…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
…ng in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
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 (Repealed);b ter.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…
…small enterprises means the enterprises defined in the Annex to European Commission Recommendation 2003/361/EC of 6 May 2003; > End-user means a user of the services provided by a telecommunications…
Article R. 542-1 is applicable in New Caledonia, as amended by Act no. 2013-672 of 26 July 2013.
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