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Showing 7071–7080 of 56961 articles for “Art. L 145-32 al. 2”
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
1. Imported or exported products are subject to the Tariff Law in the state in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separ…
…s, duties and taxes, other than those mentioned in the code of taxes on goods and services, previously paid and those payable in the place where the new port of registry is located.2. The same rule ap…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
In an emergency resulting from an imminent risk of evidence being destroyed or serious harm to persons or property, the operations mentioned in Article 230-32 may be set up or prescribed by a judicial…
1. On the joint proposal of the Minister for the Economy and Finance and the Minister(s) concerned, after consultation with the local authorities and public establishments concerned, the free zone is…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
For the application of this paragraph:1° An establishment's market share is defined as the ratio between the average sales achieved by this cinematographic entertainment establishment over a given per…
For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…
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…
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