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Showing 9311–9320 of 44273 articles for “Art. CE 24-2-1978 n° 97347”
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
…In either case, the capital gain resulting from the disposal of the land is determined in accordance with the rules applicable at the time of such disposal.
…t revenue-generating transactions with third parties, unless these are ancillary transactions not exceeding 10% of their total revenue or resulting from an obligation imposed by the public authorities…
…a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place.The joining or leaving of a taxable person as a member of a single taxab…
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.…
…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 competition. These l…
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…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…ir 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 inhabitants or by public establishments fo…
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