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Showing 1001–1010 of 37139 articles for “Art. L 214-86 s.”
Investigators authorised to conduct investigations take an oath before the judicial court of their place of residence or before the Paris judicial court, stating: "I swear to carry out with accuracy a…
The results of the investigations are set out in a written report. This report shall indicate, in particular, any facts that may constitute violations of the anti-doping rules or a criminal offence. W…
Within the same period of one month, an extract from the documents mentioned in article R. 322-85 is published in one of the newspapers authorised to publish legal notices in the département where the…
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…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
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…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
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