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Showing 951–960 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
…the application of this Chapter: 1°The other Member States of the European Community are those listed in Article 299 of the Treaty establishing the European Community, excluding the following territor…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is grant…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
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 provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
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