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Showing 511–520 of 11457 articles for “Art. Rép. Kamowski: AN 25-12-2018 n° 13638”
The persons responsible for providing the borrower with explanations of the loans mentioned in articles L. 312-1 to L. 312-3 and to collect the information needed to draw up the sheet provided for in…
Subject to the provisions of the second paragraph, a creditor who grants credit without complying with the conditions, applicable to pre-contractual information, laid down by the provisions of article…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
…subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of co…
…1° For all services supplied to him, a taxable person, even if he also carries out activities or transactions that are not considered to be taxable supplies of goods or services;2° A non-taxable lega…
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
…ed tax, regardless of the legal status of these persons, their situation with regard to other taxes and the form or nature of their intervention.The following are not considered to be acting independe…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory eleme…
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