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Showing 651–660 of 16352 articles for “Art. CE 29-6-2020 n° 434521”
For the purposes of this sub-section, the number of employees is calculated in accordance with the procedures defined in articles L. 1111-2 and L. 1251-54.
Company or establishment agreements concluded in accordance with the procedures set out in paragraphs 1 to 3 of this sub-section may not come into force until they have been filed with the administrat…
…n article 297 A and agents are required to request, on behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant…
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…
…carried out via an electronic matchmaking platform; 2° The goods stored have been imported into France or another Member State of the European Union from a third country or a territory outside the Eur…
…such gold has been acquired or imported with a view to its conversion into investment gold; c. Services whose purpose is to change the form, weight or purity of gold, including investment gold. 2. Whe…
…f investment 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.…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
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