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Showing 791–800 of 31472 articles for “Art. R. 145-27”
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…he same conditions to work carried out through a semi-public company acting as a third-party financer. The service provider is required to keep this certificate to support its accounts. The lessee mus…
…personalised housing benefit is applied; > b) Premises in the social sector and in the private sector. b) Premises in the social and medico-social sector mentioned in IV of article 278 sexies, when th…
In municipalities of 1,000 inhabitants or more, when general information on the achievements and management of the municipal council is disseminated by the municipality, a space is reserved for the ex…
Where the request has been made with a view to the subsequent confiscation of the property, it shall be retained on French territory in accordance with the rules of this Code.If the investigating judg…
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