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Showing 2281–2290 of 9446 articles for “Art. D. n° 2004-1331”
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
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…
…consecutive supplies of goods made in the Member State where the goods were dispatched or transported. These amounts are declared in respect of the period in which value added tax became chargeable on…
…provisions of 1 shall apply to the services supplied from the day on which the threshold is exceeded.3. 2 shall not apply where the taxable person has opted, in the Member State in which he is establ…
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…
…the Construction and Housing Code, the activity of which does not give rise to a right to deduction.d. (Not applicable).
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
The sports association or company, in conjunction with the professional leagues, shall ensure that the person in charge of relations with supporters periodically undergoes "supporter relations" traini…
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