Article 293 A bis
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
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Showing 2851–2860 of 60278 articles for “Art. A. 123-46”
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
…d used for business purposes, excluding homes or the part of the premises used as a home, between 8 a.m. and 8 p.m. or, outside these hours, when an activity is in progress.5° (repealed)6° The provisi…
MOTOR VEHICLE EVENTS IN WHICHCONTACT BETWEEN VEHICLES IS AUTHORISED(art. A331-22 and A331-23) Definition Events taking place on a circuit with generally used vehicles, in which contact between vehicle…
I.-Model table provided for in Article A. 444-203 SIREN number of the office or firm A B C D E F G H I J K L1 L2 M1 M2 N O ... ... .../ ... Legend: This table contains as many rows as there are office…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
…aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.II. - A. - In order to benefit from the allowance, the person liable for the business property tax must de…
The mathematical provisions of life assurance, capitalisation and nuptial-natality insurance contracts with periodic premiums must be calculated taking into account the charges for acquisition costs i…
Within one year of their final conviction, persons sentenced to a term of criminal imprisonment of fifteen years or more for one of the offences referred to in Article 706-53-13 is placed, for a perio…
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