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Showing 1051–1060 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ase to be met following the sale to their occupants, under the conditions provided for by loi n° 84-595 du 12 juillet 1984 defining lease-to-own property, of housing mentioned in 1° of III of article…
…not exempt pursuant to Articles 261 to 261 E ;b. For the supplies of goods referred to in Article 258 A and for the supplies of goods exempted pursuant to I and III of Article 262 ter and II of Artic…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
…Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which are supplied to…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
…y the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where a supply of goods or services re…
…vided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in ano…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
…the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a) Social rental housing covered by an agreement under which the personalised housi…
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