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Showing 841–850 of 2313 articles for “Art. 4 and CGI Art. 111”
…xempt 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 (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
…rce, the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
…the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view…
…n board a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in France.…
…ditions are met:1° The purchaser is a taxable person who is not established or identified in France and who has not appointed a representative there pursuant to I of Article 289 A ;2° The intra-Commun…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
…lways considered to be a supply of furnished accommodation regardless of the activity of the lessee and the use to which the premises are put.
…ax under the following conditions.1. The following are treated in the same way as tangible property and are subject to the same rules as the immovable property to which they relate:1° Rights in rem in…
…wer than 3,000 inhabitants; Sanitation ; public abattoirs; markets of national interest; collection and treatment of refuse, waste and residues where this service gives rise to payment of the fee for…
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