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Showing 6301–6310 of 56646 articles for “Art. L 330-2”
The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…
Corporate tax, the social contribution mentioned in article 235 ter ZC, the exceptional contribution mentioned in article 235 ter ZAA and income tax are not allowed as deductible expenses for tax purp…
An individual file concerning the activities of the judicial environmental officer is kept permanently at the public prosecutor's office of the court of appeal within whose jurisdiction the headquarte…
The proposals for staff reports and the staff reports provided for in article R. 15-33-29-28 shall be drawn up on a form conforming to the model laid down by the Minister of Justice. They shall includ…
I. - The State is liable for the loss resulting from faults committed by each service responsible for land registration in the performance of its duties, in particular: 1° The failure to publish deeds…
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
The mortgagee registered for a capital bearing interest and arrears, has the right to be collocated, for three years only, in the same rank as the principal, without prejudice to the specific registra…
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
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