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Showing 301–310 of 14512 articles for “Art. CE 25-7-1986 n° 41921”
…article L. 122-5-3 shall provide copyright holders, at their request, with all documents and evidence, in particular the clauses of the agreements mentioned in II of article R. 122-23 and the deposit…
…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…
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…
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
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…
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