Article 284
…person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax, where t…
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Showing 3491–3500 of 64765 articles for “Art. Arrêté of 2 April 2012”
…person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax, where t…
…by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where a supply of goods or services…
If there is more than one guarantor, the one who paid has a personal claim and a subrogatory claim against the others, each for its share.
Also governed by the provisions of this code is the performance right in a work broadcast by satellite from the territory of a non-EU Member State that does not provide a level of copyright protection…
…companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of the production expense…
…ed and the special negotiating body has not taken the decision provided for in the second paragraph of Article L. 2352-13, employee participation in the European Company is governed by the following p…
If only one form of participation exists within the participating companies, this system shall be applied to the European Company, taking into account the proportion or, as the case may be, the highes…
The works and investments concern :1° The acquisition and installation of projection equipment;2° The technical improvement of projection conditions, including the use of new projection techniques;3°…
…ccounts grouped together in circuits are also invested to finance training for staff and volunteers of cinemas, helping to modernise the establishments.
…hibition account are invested to finance works and investments contributing to:1° The modernisation of existing cinematographic establishments, in particular by improving the technical conditions of o…
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