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Showing 671–680 of 35376 articles for “Art. Cass. 3e civ. 29-4-2009 n° 08-13.308”
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
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…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
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.…
Where an entry has been registered even though it was inadmissible because an essential condition was missing, the court in charge of the register may strike it off ex officio. It must inform the inte…
The thresholds provided for in the first paragraph of Article L. 22-10-36, assessed on the closing date of the financial year, are set at 20 million euros for the balance sheet total, 40 million euros…
After requesting the public prosecutor's written submissions, the liberty and custody judge makes a reasoned decision within two months. This period is extended to four months if an expert opinion is…
If, in the course of the direct consultations undertaken, a consensus has been reached on the continuation of the criminal proceedings in only one Member State, the competent authority of that Member…
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