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Showing 831–840 of 12278 articles for “Art. US Estate Tax — QDOT”
…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…
The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…
The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
…e of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domicile or habitual residence in a Membe…
…rthern Ireland at Akrotiri and Dhekelia are considered part of the territory of the Republic of Cyprus. 2° The European Community is the set of Member States, as defined in 1°.
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
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