Article 261 C
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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Showing 71–80 of 68315 articles for “Art. 509 · C. com. Art. L 121-2 · C. civ. Arts. 413-6 and 413-8”
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
…teen members:1° Five representatives of the State ;2° Five persons chosen for their expertise in fields related to the activity of the public establishment or the management of companies;3° Five elect…
The amount provided for in the third paragraph of…
Any vacancy, for whatever reason, or loss of the capacity in respect of which the members of the Board of Directors of the French Office of Immigration and Integration have been appointed, shall give…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
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