Article 258 C
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
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Showing 61–70 of 4400 articles for “Art. 787 B & 787 C”
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
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