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Showing 3871–3880 of 60412 articles for “Art. I-2°”
Contracts concluded by persons governed by private law who are not purchasers as referred to in Article L. 1210-1 and who are more than 50% directly subsidised by a contracting authority are subject t…
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…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
When payments, 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 Sta…
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…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
Persons who independently carry 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 wit…
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…
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