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Showing 201–210 of 3560 articles for “Art. CE 25 November 2015”
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…
…mic activities referred to in the first paragraph are defined as all activities carried out by producers, traders or service providers, including extractive and agricultural activities and those of th…
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°…
…ndent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction is determined in accordance with II. The scope of a tra…
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…
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…
…ublic of Germany, the island of Heligoland and the territory of Büsingen; For the Kingdom of Spain, Ceuta, Melilla and the Canary Islands; For the Republic of Finland, the Aland Islands ; For the Hell…
…ucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of goods or the actual provision of serv…
…application of the law within the framework of a democratic regime and general political circumstances, it can be demonstrated that, generally and uniformly for both men and women, whatever their sex…
During the period in which he is held at the disposal of the courts, under the conditions laid down in article L. 742-2, the foreign national is given the opportunity, if he so wishes, to contact his…
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