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Showing 561–570 of 57126 articles for “Art. Cass. 3e civ. 25-1-2023 n° 21-20.009”
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
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…
I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
1. Each transfer of a single-use voucher 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 go…
If, from the time of the customer's request, the following services are carried out within a period shorter than the reference period specified in the table below, they give rise to the collection of…
Hospital practitioners who are not self-employed contribute to the supplementary social insurance pension scheme set up by decree no. 70-1277 of 23 December 1970 creating a supplementary social insura…
In the fields of banking, finance and insurance, La Poste offers products and services to as many people as possible, in particular the Livret A passbook savings account.To this end, and subject, wher…
Recipients of state medical aid must be in possession of an emergency admission decision or, failing this, all the documents required to obtain reimbursement of all or part of their hospitalisation co…
Amendments to the terms of the exploitation licence requested either by the owner of the patent or by the holder of that licence shall be decided and published in accordance with the procedure prescri…
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