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Showing 821–830 of 2313 articles for “Art. CGI — DMTG”
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…
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…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
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°…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
Where shares in nationalised companies are included in the assets of a company, the capital gain or loss resulting from the compensation provided for in articles 4,15,16 and 32 of the Nationalisation…
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