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Showing 3791–3800 of 66334 articles for “Art. s. L 225-149-4 and L 225-149-5 · Art. L 225-150”
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 buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
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…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
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.…
The Social and Economic Committee is informed of formal takeover offers no later than eight days after receipt. The information communicated to it in this respect is deemed to be confidential under th…
Employers mentioned in 4° bis of article L. 5424-1 who have exercised the option mentioned in 2° of article L. 5424-2 shall pay, in addition to the contribution provided for in 1° of article L. 5422-9…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
I.-Register on the list provided for in II of Article L. 822-1 auditors from third countries approved in a State that is not a member of the European Union or not party to the agreement on the Europea…
The insurance provided for in article L. 211-1 must include cover for civil liability extending to all the territories of the Member States of the European Community as well as to the territories of a…
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