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Showing 2281–2290 of 49119 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972 · Cass. com. 26 October 1993”
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
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…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
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,…
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…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
When a person detained on the territory of a Member State is transferred to national territory in execution of a European investigation order issued by a French judicial authority, his release may onl…
Within two days of the arrest of the person claimed, the Public Prosecutor shall notify the latter, in a language he understands, of the documents by virtue of which he has been apprehended. He shall…
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