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Showing 191–200 of 1876 articles for “Art. s. 202 ter”
…g in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of goods or the actual provision of services in exchange for a single-u…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…of:a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and Hous…
…III of the same article 299 has received sums in return for the supply in France of taxable services. However, if the taxpayer ceases trading, the taxable event occurs at the time of this cessation.…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…g when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction from another Member State of the European Union or importation from…
…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
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