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Showing 661–670 of 16885 articles for “Art. CA Paris 29-6-2007 n° 05/17124”
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
…here the following conditions are met: 1° The goods stored are intended to be the subject of a sale carried out via an electronic matchmaking platform; 2° The goods stored have been imported into Fran…
…e purpose is to change the form, weight or purity of gold, including investment gold. 2. Where they carry out supplies that are exempt pursuant to article 298 sexdecies A, taxable persons who produce…
…tment gold, including where the investment gold is traded on gold accounts or in the form of certificates or contracts which give the purchaser a right of ownership or claim over that gold; b. Service…
…investment gold to another taxable person subject to value added tax.2. Taxable persons who usually carry out supplies of gold intended for industrial use may, as an option, make each supply of gold r…
…from Article 2 of 293 A, the person liable to pay value added tax is the recipient of the goods indicated on the import declaration and the option provided for in Article 293 Ac cannot be exercised ;2…
Where an entry has been registered even though it was inadmissible because an essential condition was missing, the court in charge of the register may strike it off ex officio. It must inform the inte…
The thresholds provided for in the first paragraph of Article L. 22-10-36, assessed on the closing date of the financial year, are set at 20 million euros for the balance sheet total, 40 million euros…
…before the judicial court within whose jurisdiction the territory to be guarded or one of them is located, at the seat of that court or, where applicable, of one of its local chambers.The wording of t…
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