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Showing 81–90 of 26950 articles for “Art. s. 1306 to 1308”
…H PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare professionals: The aim of the association known as: union régionale…
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.
…298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identified for all transactions of €15,000 or more. 2. Where they are subject to the ob…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…provided by taxable persons acting in the name and on behalf of others in the transactions referred to in a. 2. Investment gold is: a. Gold in the form of a bar, ingot or wafer weighing more than one…
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.…
…n services, radio services or on-demand audiovisual media services within the meaning of the fourth to sixth paragraphs of Article 2 of Law no. 86-1067 of 30 September 1986 relating to the freedom of…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
…ollowing may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third territories or…
…ed his place of business in France or has a permanent establishment there and who supplies services to non-taxable persons whose place of taxation is in a Member State other than France and in which h…
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