Article 260
…out a transaction referred to in 5 of article 261; 6° From 1st October 1988, persons who rent out land and farm buildings for agricultural use. The option may only be exercised if the lessee is liabl…
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Showing 821–830 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…out a transaction referred to in 5 of article 261; 6° From 1st October 1988, persons who rent out land and farm buildings for agricultural use. The option may only be exercised if the lessee is liabl…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that the acquisition was subject to value added tax in the Member State…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
…subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of co…
For the application of the rules relating to the 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 h…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
…xcluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as part of mutual aid between farmer…
…rce, the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the number of copies of such returns that must be supplied by each taxpayer.
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