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Showing 55215530 of 28915 articles for Art. Cons. conc. n° 91-D-42 du 22 Oct 1991

French General Tax CodeIn force
VIII : Taxation of capital gains on the disposal of building land

Article 238 decies

I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 258 D

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Ia: Territoriality

Article 259 D

…d of the intra-Community distance sales of goods carried out by this taxable person did not exceed, during the calendar year in progress at the time of the service or of the intra-Community distance s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Letting of premises intended for furnished accommodation

Article 260 D

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Exempt transactions

Article 261 D

…33-1 of the Construction and Housing Code, the activity of which does not give rise to a right to deduction.d. (Not applicable).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 D

…B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with the exception of exempt transactions and disposals of tangible or…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
G : Claim for refund of value added tax borne in another Member State

Article 289 D

…efund applications electronically via the portal made available to them in accordance with the procedures and within the time limits laid down by regulation.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 D

…items or antiques that have been taxed in accordance with the provisions of Article 297 A is not deductible by the purchaser;2° Taxable resellers may not deduct the value added tax relating to the pu…

AI translation · Updated 8 Nov 2023Open Article
French Insurance CodeIn force
Paragraph 1: The National Advisory Commission on Natural Disasters

Article D125-2

…determine recognition of the state of natural disaster, based in particular on the annual report produced by the interministerial commission for recognition of the state of natural disaster provided f…

AI translation · Updated 7 Nov 2023Open Article
French Insurance CodeIn force
Paragraph 2: The Interministerial Commission for the Recognition of the State of Natural Disaster

Article D125-3

The Interministerial Commission for the Recognition of the State of Natural Disaster provided for in II of article L. 125-1-1 issues a simple opinion on each communal request for recognition of the st…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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