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Showing 51–60 of 52395 articles for “Art. s. 1”
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
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…territory of another Member State of the European Community is exempt from value added tax.III. - (1) The following are considered to be means of transport: boats with a length of more than 7.5 metre…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…n tax payable on transfers for valuable consideration, other than those mentioned in A of l'article 1594 F quinquies, office premises, commercial premises and storage premises mentioned in
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
…he amount of tax for which they will ultimately be liable may defer payment of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the la…
…contractual benefits in terms of seniority, promotion, paid leave and entitlement to social benefits. A customs officer reservist who undergoes training, within the meaning ofArticle L. 6313-1 of the…
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