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Showing 1031–1040 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…isions of III and IV cease to apply to taxable persons whose turnover for the current year exceeds €58,600 and €23,700 respectively. They become liable for value added tax on the supply of services an…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…tal housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loa…
…m, supplies of goods or services whose place of taxation is located in France pursuant to Articles 258 to 259 D of this code, is evading his obligations in terms of the declaration or payment of value…
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…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
I. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance…
…levied on users of sewerage networks;b bis. The fairground lotteries referred to in Article L. 322-5 of the Internal Security Code;b bis a. (Repealed);b ter. (Repealed)b quater. passenger transport;b…
…hich contributes to the production of a new building within the meaning of 2° of 2 of I of Article 257; b) Following which the floor area of the existing premises is increased by more than 10%. 2 bis.…
…icle 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 and a summary statement of the customers to whom he has supplied services for which the customer…
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