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Showing 2191–2200 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
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.…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
…e under the special scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; c) At the time of arrival o…
…umber of the recipient of the supply;c. The words: "Application of Article 141 of Council Directive 2006/112/EC of 28 November 2006".II. - For the purposes of II of Article 258 C, acquisitions made th…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
…ther in Article 259D, II.2 or under the conditions laid down in Article 59c, 3 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; 2° The place of supply of g…
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