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Showing 1121–1130 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
…ace of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to him, a taxable person, even if he also carries out a…
…s and money, as these activities are defined by decree, may, where they are exempt from value added tax, be subject to this tax by option.The taxable person who has exercised the option applies it onl…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
…overnment may fix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and duties,…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
…ort of the goods to the purchaser if the goods have been imported into France where the value added tax is declared under the special declaration and payment scheme provided for in Article 298 sexdeci…
…roperty 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 State of the Community, are not subject to value added t…
…red to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domicile or habitual residence in France.2. By way o…
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