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Showing 471–480 of 55932 articles for “Art. Law of 29 March 2018”
On expiry of the period set by decree in the Conseil d'Etat, shares in respect of which the payments due have not been made shall cease to entitle the holder to admission and voting rights at sharehol…
The appropriate licences referred to in II of article L. 122-5-4 shall be sent to the educational establishments or, in accordance with article R. 122-30, to the competent ministers, by registered let…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
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