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…
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Showing 5521–5530 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
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…
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…
…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…
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…
…33-1 of the Construction and Housing Code, the activity of which does not give rise to a right to deduction.d. (Not applicable).
…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…
…efund applications electronically via the portal made available to them in accordance with the procedures and within the time limits laid down by regulation.
…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…
…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…
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…
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