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Showing 6481–6490 of 70631 articles for “Art. I-1 and I-2”
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
…bject or purpose of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme may comprise several stages or parts. For the purposes of this Article,…
…efined as any widely held undertaking or investment fund with a diversified portfolio of securities and subject to the rules for the protection of unitholders in the country in which it is established…
…ents, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both States, thei…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of co…
…the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view…
…ed tax, regardless of the legal status of these persons, their situation with regard to other taxes and the form or nature of their intervention.The following are not considered to be acting independe…
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…
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
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