Article 261 D
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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Showing 811–820 of 50010 articles for “Art. CJEC – Metro I – 25 Oct. 1977 – case 26/76”
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
When the number of members of an agreement, including non-contributors and retirees, is or becomes less than 1,000 after the expiry of the period provided for in Article R. 441-15, the agreement is co…
Entries in the single personnel register are kept for five years from the date on which the employee or trainee left the establishment.
Where flat-rate repairs are offered, the seller shall inform the consumer in writing or on a durable medium, at the latest when the contract is concluded, where applicable, of the origin of the breakd…
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…
The guarantee fund is subject to control by the Minister for the Economy and Finance. A Government Commissioner appointed by the Minister for the Economy and Finance supervises the overall management…
In the event of withdrawal of its authorisation to issue the special payment voucher referred to in B of article L. 1271-1, the body or establishment concerned shall immediately cease to issue the spe…
The deliberative assemblies of the local authorities or their groupings determine each year the maximum amount of expenditure that may be incurred under the third paragraph of article L. 1511-3.
When the performance of the following services requires an execution time greater than the reference time specified in the table below, they give rise to the collection of an additional session fee un…
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