Article 261
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
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Showing 7951–7960 of 67964 articles for “Art. I-2-1°”
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
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…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
The award of selective financial aid for the creation and modernisation of cinematographic entertainment establishments is subject to the provisions of exempted aid scheme No SA.42681, relating to aid…
An assignment of receivables made under a trust is enforceable against third parties on the date of the trust contract or the endorsement evidencing it. It only becomes enforceable against the debtor…
In the event of a trust entered into by way of security, the contract shall mention, on pain of nullity, in addition to the provisions set out in
The party requesting an enquiry must specify the facts it intends to prove. It is up to the judge ordering the enquiry to determine the relevant facts to be proved.
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