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Showing 2021–2030 of 59507 articles for “Art. Cass. 3e civ. 7 January 1987 · Cass. 3e civ. 25 March 2009 · Cass. com. 16 October 2019 · Cass. 1re civ. 1 October 1986”
…ntra-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 State o…
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…
…d to non-taxable persons and the actual use or exploitation of these services takes place in France:1° The supply of services other than those mentioned in articles 259 A, with the exception of those…
I. - By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community dista…
If the population is exposed to asbestos fibres as a result of human activity, the representative of the State in the département may, in the event of a serious health hazard, order the implementation…
…n-compliance with the provisions of Titles I and III of Book V of this Code or with Regulation (EU) 2019/2033.
…leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of a total universality benefiting from the provisions of this articl…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…ed to be wages, when they carry out their activity under the conditions provided for in articles L. 7412-1, L. 7412-2 and L. 7413-2 of the French Labour Code.The economic activities referred to in the…
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…
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