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Showing 471–480 of 45378 articles for “Art. L 237-29 · ANSA 09-068 · Cass. com. 26 September 2018”
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
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°…
The annual list is drawn up at the seat of each assize court by a commission chaired, at the seat of the court of appeal, by the first president or his delegate and, in the judicial courts, seats of t…
At least thirty days before the opening of the assizes, the first president of the court of appeal, or his delegate, or the president of the judicial tribunal, seat of the assize court, or his delegat…
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
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…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
The provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand column of the same table:Applicable art…
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