Article 261 B
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
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Showing 7431–7440 of 66237 articles for “Art. III and IV”
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
…under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisions in force.The same applies to transfers of rights relating to cinematographic films or…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
…y of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transp…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…value added tax purposes in a Member State other than that in which the dispatch or transport began and who has provided the supplier with his value added tax identification number.The exemption does…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
In accordance with article L. 253-1, the provisions of articles L. 631-1 to L. 631-4 and L. 632-1 to L. 632-7, are applicable to foreign nationals whose situation is governed by Book II.
A surviving spouse who has not been divorced is entitled to inherit.
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