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Showing 3641–3650 of 70899 articles for “Art. I-1° and II”
…take part in the campaign for the referendum, groups of elected representatives, political parties and groupings that meet the conditions laid down in article LO 1112-10 submit a request for authoris…
The Centre d'animation, de ressources et d'information sur la formation-observatoire régional de l'emploi et de la formation mentioned in 6° of article R. 6123-3 is set up under conditions defined by…
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…
…ax under the following conditions.1. The following are treated in the same way as tangible property and are subject to the same rules as the immovable property to which they relate:1° Rights in rem in…
…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…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…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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