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Showing 1101–1110 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to him, a taxable person, even if he also carries ou…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
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…
…e profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet of a company and are exchanged as part of the transactions referred to in 1° of l'arti…
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. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
I. - Intra-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 S…
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…
…or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accommodation regardless of the activity of the lessee and the use to which…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
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