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Showing 331–340 of 68993 articles for “Art. s. L 242-8 and L 244-1”
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.…
Blood and blood components may be used for research purposes, whether or not they have been collected by the Etablissement Français du Sang. In this case, the research is carried out using samples tak…
The apprenticeship supervisor must be an employee of the company, voluntary, of full age and of good character. Where appropriate, the employer or collaborating spouse may fulfil this role.The conditi…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
Declarations of sporting events taking place on public roads within the territory of a single municipality and not involving the participation of motor vehicles are transferred to the mayor of the mun…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
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