Article 289
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
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Showing 8641–8650 of 57921 articles for “Art. L 54-10-2”
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
The list mentioned in articles L. 421-9 and L. 421-10 includes level I diplomas accredited by the Conférence des grandes écoles.
1. The following are allowed as deductions: 1° In the case of sociétés coopératives de consommation, bonuses arising from transactions with members and distributed to the latter in proportion to the o…
The Health Section of the Committee is consulted by the Minister for Health on : 1° Draft decrees relating to the conditions for setting up healthcare activities and heavy equipment, issued by virtue…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
The draft agreement is submitted by the Prefect for the opinion of the regional joint body provided for in article L. 5312-10.
The use of a simplified system by the employers mentioned in 1° and 2° of article L. 133-5-6 of the Social Security Code implies, with regard to the employees declared by means of this system, complia…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
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