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Showing 371–380 of 61189 articles for “Art. L 142-1 s.”
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
For the application of this book in Guadeloupe, French Guiana, Martinique, Réunion, Mayotte and Saint-Pierre-et-Miquelon: 1° In Article L. 812-2, the words: "Articles 78-1 to 78-2-2 of the Code of Cri…
For the application of this book in Saint-Barthélemy: 1° In Article L. 812-2, the words: "Articles 78-1 to 78-2-2 of the Code of Criminal Procedure" are replaced by the words: "Article 78-1, Article 7…
For the application of this book in Saint-Martin: 1° In article L. 812-2, the words: "Articles 78-1 to 78-2-2 of the Code of Criminal Procedure" are replaced by the words: "Article 78-1, Article 78-2…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
I.-Companies engaged in the business of publishing television services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law…
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