Article 295
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
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Showing 7011–7020 of 56789 articles for “Art. L 214-2 s.”
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
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…
In contracts concluded between professionals and consumers, are presumed to be unfair within the meaning of the provisions of the first and fifth paragraphs of article L. 212-1, unless the trader can…
…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…
The delegation contract referred to in article L. 131-14 sets out the conditions under which the federation exercises the prerogatives of public authority delegated to it and the tasks entrusted to it…
For operations not covered by Chapter IV of Title III of Book I, the insurance undertaking may deduct charges :1° on contributions paid in or amounts transferred into or out of the plan by members ;2°…
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For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…
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