Article 260
…r the purposes of the business of a lessee liable for value added tax or, if the lease is entered into on or after 1 January 1991, for the purposes of the business of a non-taxable lessee. The option…
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Showing 621–630 of 51271 articles for “Art. L. 2312-22 to L. 2312-26”
…r the purposes of the business of a lessee liable for value added tax or, if the lease is entered into on or after 1 January 1991, for the purposes of the business of a non-taxable lessee. The option…
…e involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union are exempt from value added tax.These provisions do…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
…seller or on his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transported by the purchaser who is not establish…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
…of goods or the provision of services is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive stat…
…oods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service provider as consideration for these transactions, from the…
When the accelerated procedure is implemented in application of article L. 531-26, the French Office for the Protection of Refugees and Stateless Persons informs the applicant of this when he is summo…
Industrial tribunal members are appointed pursuant to article L. 1441-26, by joint order of the Minister of Justice and the Minister of Labour, published in the Journal officiel de la République franç…
…° Transactions carried out between themselves by the agricultural credit banks mentioned in article L. 512-21 of the Monetary and Financial Code; 3° bis (Repealed)4° To interest, agios, remuneration f…
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