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Showing 2061–2070 of 67537 articles for “Art. 38 quinquies 1-a”
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
I. - By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community dista…
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…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
For the purposes of this section, exploration diving means diving without any teaching.
Each cylinder or set of cylinders of the same breathing gas is fitted with a pressure gauge or equivalent system to indicate the pressure during the dive. In the natural environment, each diver equipp…
Depending on the gases used, the level of qualification of the supervisors and the skills of the divers, the diving areas are defined as follows: 0 to 6 metres; 0 to 12 metres; 0 to 20 metres; 0 to 40…
Diving activities are marked out in accordance with current regulations.
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