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Showing 91–100 of 52132 articles for “Art. L 227-4 · C. civ. Art. 1844-5”
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…
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…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
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.…
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 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. - 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…
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
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°…
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