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Showing 1–10 of 51 articles for “Art. 260”
If the consultation is given orally, an official report is drawn up. The drafting of the record may, however, be replaced by a mention in the judgment if the case is immediately decided at last instan…
The marriage is dissolved: 1° By the divorce agreement concluded by private deed countersigned by lawyers, on the date on which it becomes enforceable; 2° By the decision granting the divorce, on the…
This list comprises, for the Assize Court of Paris, one thousand eight hundred jurors and, for the other Assize Court jurisdictions, one juror for every one thousand three hundred inhabitants, althoug…
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
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…
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…
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