Article 260
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
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Showing 461–470 of 31454 articles for “Art. R. 526-26”
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
…d relating to these operations did not exceed the amount of €76,679 during the previous calendar year.The transactions mentioned in I of article 257 and transactions giving rise to the receipt of inco…
…ese provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.
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…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
…by a trustee, the sums referred to in a and b of 2° are assessed, where applicable, with the settlor.
…the last day of each quarter for self-deliveries of maintenance work carried out during that quarter.e) (Repealed).2. The tax is payable:a) For the supplies referred to in a and a ter of 1, when the…
…r business, a fixed establishment, their domicile or their habitual residence;b bis. (Repealed);b ter. For the transactions referred to in e of 1° of Article 261 C which have been the subject of the o…
Once the delegation contract referred to in article L. 131-14 has been signed, the decision by the Minister for Sport granting the delegation to a federation is made after consultation with the French…
…Games or which, although not included in the programme of these Games, is practised mainly in winter.
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