Article 260 D
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
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Showing 1131–1140 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…nsactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible property…
…es, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities wi…
…3 of 19 July 1993, on the exchange of the securities referred to in Article 6 of Law 86-912 of 6 August 1986, the participating securities mentioned in amended Article 1 of the same law, as well as th…
…arry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation with regard to other taxes and…
…ce 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° The su…
…en, as a result of the option, commissions of the same nature are themselves subject to value added tax under the domestic system; 10° Transactions subject to tax on insurance policies; 11° Transactio…
…2 of the Nationalisation Act n° 82-155 of 11 February 1982 is not taken into account in determining taxable income for the financial year in progress when it is realised. The securities received in ex…
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…
…ns of transport is actually made available to the hirer in France.Short-term hire means the continuous possession or use of a means of transport for a period not exceeding thirty days or, in the case…
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