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Showing 951–960 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…ed out on a regulated market excluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as par…
The Government may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and du…
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…
…he provisions of this chapter, to constitute a single taxable person within the meaning of Article 256 A. II.-1. Taxable persons directly or indirectly controlled in law by the same person, including…
…e on 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 Fran…
…tra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member State of…
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…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…ork mentioned in Article 278 sexies A carried out by taxable persons within the meaning of article 256 A ;2° The self-supply of immovable property referred to in article 278 sexies carried out outside…
…under conditions and for a period that are set by decree in the Conseil d'Etat (1). (1) Annex II, art. 201 quinquies to 201 octies.
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