Article 260 A
…es, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities wi…
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Showing 871–880 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…es, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities wi…
The provisions of Article 150-0 B shall apply to capital gains realised from 21 July 1993, the date of publication of privatisation law no. 93-923 of 19 July 1993, on the exchange of the securities re…
…arry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation with regard to other taxes and…
…ce of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1° The su…
…en, as a result of the option, commissions of the same nature are themselves subject to value added tax under the domestic system; 10° Transactions subject to tax on insurance policies; 11° Transactio…
…2 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financial year in progress when it is realised. The securities received in ex…
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…
…of a maritime means of transport, ninety days;b) Hire, other than short-term hire, granted to a non-taxable person, where that person is established or has his domicile or habitual residence in France…
The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
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