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Showing 81–90 of 63960 articles for “Art. I-1°-c”
ANNEX X-II Provided for in article R. 3533-4Conseil de la culture, de l'éducation et de l'environnement de la collectivité départementale de Mayotte Number of council members: 22(Including: 1 re categ…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
The place 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 following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
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