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Showing 4971–4980 of 70899 articles for “Art. I-1° and II”
…rticle L. 121-23 is punishable by an administrative fine of up to 15,000 euros for a natural person and 75,000 euros for a legal entity. This fine is imposed under the conditions laid down in Chapter…
…nce if the goods are in France at the time of arrival of the shipment or transport to the purchaser.II. - The place of acquisition is deemed to be in France if the purchaser has given the vendor his F…
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
…on, where the delivery, in the course of this transport, is made on board a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is…
…ditions are met:1° The purchaser is a taxable person who is not established or identified in France and who has not appointed a representative there pursuant to I of Article 289 A ;2° The intra-Commun…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
…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 supply of services…
…rvices is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is actually made available to the hirer in France.Short-term hire means t…
…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 establishment no…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
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