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Showing 9941–9950 of 45498 articles for “Art. AN 23-2-2016 n° 78192”
In the event that one of the companies mentioned in the fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise fro…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
A company, regardless of its place of establishment, which, in its capacity as a platform operator, puts people in contact electronically with a view to the sale of a good, the provision of a service…
…244 quater W, 244 quater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by…
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…
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.…
…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…
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…
…lways considered to be a supply of furnished accommodation regardless of the activity of the lessee and the use to which the premises are put.
…or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities with fewer than 3,000…
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