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Showing 11–20 of 60142 articles for “Art. 298 sexdecies A”
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. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
If the defendant denies or ignores the writing, the procedure shall be as set out in Articles 287 to 295. The same applies where the defendant who has not been summoned in person fails to appear.
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
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