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Showing 601–610 of 2722 articles for “Art. 29 November 2023”
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…eding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexdecies H is not used, the person who presents the goods to customs on behalf of the person to…
Where an entry has been registered even though it was inadmissible because an essential condition was missing, the court in charge of the register may strike it off ex officio. It must inform the inte…
The thresholds provided for in the first paragraph of Article L. 22-10-36, assessed on the closing date of the financial year, are set at 20 million euros for the balance sheet total, 40 million euros…
Private guards may only take up their duties after taking an oath before the judicial court within whose jurisdiction the territory to be guarded or one of them is located, at the seat of that court o…
Personal data contained in the processing may be accessed, for consultation purposes only, with the exception of data relating to persons registered as victims: 1° Agents of the departments mentioned…
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