Article 1640 C
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
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Showing 91–100 of 48817 articles for “Art. L 227-18 · C. civ. Art. 1843-4”
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
Production companies meet the conditions for eligibility for financial aid, as applicable: 1° For the preparation of feature-length cinematographic works, as provided for in article…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
I. - Housing acquired with a view to rental, with financial assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
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