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Showing 711–720 of 37304 articles for “Art. L 232-26”
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of Articles 1 and 7 of Commission Regulation (EEC) No 2568/91 of 11 July 1991, as amended, on the characteristics of olive…
Where several authorities are competent to validate an entry of information or a filing of documents by a person, only one of them is referred to by the single body mentioned in Article R. 123-1, in a…
The persons responsible for the inspections may ask to be provided with, and inspect on the basis of documents and on the spot, all books, registers, contracts, slips, minutes, accounting records or d…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
Advertising for pharmacies is authorised only under the conditions and subject to the reservations set out below: 1° The creation, transfer or change of proprietor of a pharmacy, as well as the creati…
The financial guarantee provided for in a of II of article L. 211-18 is the result of a written guarantee undertaking given :1° Either by a collective guarantee body with legal personality, by means o…
The application for authorisation referred to in article R. 5122-2 sent by electronic means is drawn up on a site accessible online, via the Internet network, offering the functionalities necessary fo…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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