Article 272
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
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Showing 3261–3270 of 44213 articles for “Art. CE 21-2-1979 n° 4896”
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
…resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financ…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
…e special technical provision to the theoretical mathematical provision is less than 1.05, the service value of the annuity unit determined for the following financial year, in accordance with Article…
…required to obtain planning permission and other administrative authorisations, as well as assistance to the project owner during their examination.
…ncome which correspond to donations and payments, including the express abandonment of income or proceeds, made by taxpayers domiciled in France within the meaning of article 4 B, for the benefit of:a…
…horisation may only be granted if the holder has: 1° An on-site interventional sector; 2° On-site access, by agreement or, where applicable, as part of the shared medical project of the regional hospi…
…o the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had been importe…
…ut by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of identity provided for in articles 5 and 6 o…
…t with the benefit of loans assisted by the State or backed in whole or in part by tax-exempt resources;3° In application of the departmental plan provided for in Article 2 of the loi n° 90-449 du 31…
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