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Showing 2291–2300 of 67522 articles for “Art. A 123-68-1”
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
Where the insurance certificate relates to a ten-year liability insurance contract taken out by an individual taxable person, the insurance certificate provided for in Article L. 243-2 must bear the w…
For the purposes of this section, exploration diving means diving without any teaching.
Each cylinder or set of cylinders of the same breathing gas is fitted with a pressure gauge or equivalent system to indicate the pressure during the dive. In the natural environment, each diver equipp…
Depending on the gases used, the level of qualification of the supervisors and the skills of the divers, the diving areas are defined as follows: 0 to 6 metres; 0 to 12 metres; 0 to 20 metres; 0 to 40…
Diving activities are marked out in accordance with current regulations.
Several divers who together make a dive with the same characteristics of duration, depth and path, even if they breathe different mixes, constitute a group. When the group is made up of divers with di…
When, in the natural environment, the submerged group is led by a supervisor, that supervisor must hold a qualification mentioned in Annex III-15 b. This person is responsible for the conduct of the d…
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