Article 261 E
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
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Showing 1341–1350 of 40666 articles for “Art. s. L 237-16 · L 237-17 · L 237-26”
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
Where several authorities are competent to validate an entry of information or a filing of documents by a person, only one of them is referred to by the single body mentioned in Article R. 123-1, in a…
The persons responsible for the inspections may ask to be provided with, and inspect on the basis of documents and on the spot, all books, registers, contracts, slips, minutes, accounting records or d…
I.-Those liable for the excise duty on energy mentioned in article L. 312-1 of the code of taxes on goods and services and levied on products in the gas oil, petrol and jet fuel tax categories are lia…
Advertising for pharmacies is authorised only under the conditions and subject to the reservations set out below: 1° The creation, transfer or change of proprietor of a pharmacy, as well as the creati…
Subject to the adaptations provided for in this chapter, the following provisions shall apply in New Caledonia in the wording resulting from the ordonnance n° 2020-1733 du 16 décembre 2020, unless oth…
The financial guarantee provided for in a of II of article L. 211-18 is the result of a written guarantee undertaking given :1° Either by a collective guarantee body with legal personality, by means o…
For producers and distributors of medical equipment, spare parts must be available within a minimum period defined by decree, which may not be less than five years. This decree also sets the list of m…
The application for authorisation referred to in article R. 5122-2 sent by electronic means is drawn up on a site accessible online, via the Internet network, offering the functionalities necessary fo…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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