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Showing 301–310 of 60226 articles for “Art. 404 A/B”
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
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 tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
1. Any natural or legal person who, in the course of continuous and regular commercial traffic, sends postal parcels or items by post from abroad to recipients in the customs territory, including the…
1. Customs reports, where they are authentic until falsified, shall be deemed to be evidence of title for the purpose of obtaining, in accordance with common law, authorisation to take all appropriate…
When a transfer is recorded with a liberal intention of assets or rights that are the subject of a trust contract or of the fruits derived from the exploitation of these assets or rights, the transfer…
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
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