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Showing 9131–9140 of 68983 articles for “Art. al. 1 and 2”
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
…rm, supplies of goods or services whose place of taxation is located in France pursuant to Articles 258 to 259 D of this code, is evading his obligations in terms of the declaration or payment of valu…
…a separate taxpayer for each trust contract, except for the assessment of the limits of tax regimes and exemptions, for which the turnover generated by all trust estates with the same settlor is used.
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
…w.II. - The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 3…
…er, validated by the head of department or, failing that, by the head of another internal structure:1° Monthly emoluments varying according to the grade of the persons concerned, in proportion to thei…
…lf-employed contribute to the supplementary social insurance pension scheme set up by decree no. 70-1277 of 23 December 1970 creating a supplementary social insurance pension scheme for non-tenured ci…
The career of hospital practitioners comprises thirteen steps.
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