Article 257 bis
…free of charge or in the form of a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place.The joining or leaving of a taxable pers…
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Showing 811–820 of 12278 articles for “Art. US Estate Tax — QDOT”
…free of charge or in the form of a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place.The joining or leaving of a taxable pers…
…acquisition is deemed to be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that the acquisition was subject to value add…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
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 (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
…ix 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, as well as the…
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…
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