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Showing 301–310 of 68051 articles for “Art. s. L 233-16 and L 233-17 · Art. D 230-2”
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…
In addition to the premises provided for in article D. 6124-177-1, the authorised site includes an emergency room equipped to perform emergency procedures and cardiac resuscitation while awaiting tran…
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.…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
The number and day of hearings of the sentence enforcement judge and the sentence enforcement court are set by joint decision of the president of the judicial court and the public prosecutor. The deci…
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 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…
The federations mentioned in article A. 212-175-15 appoint the members of the specialised commissions for the equivalent grades and levels, whose composition is as follows: two-thirds of members repre…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
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