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Showing 851–860 of 50918 articles for “Art. L. 2315-28 to L. 2315-32”
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
…Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be subject to value added tax. A decree in the Council of State shall determine the conditions of…
…nterface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall be required to record such supplies in a register. This register shall…
…levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
…xable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use un…
…aying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member S…
When the person claimed appears before the investigating chamber pursuant to the first paragraph of Article 696-27, the president of the chamber shall establish his identity and take his statements, a…
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