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Showing 421–430 of 61296 articles for “Art. s. L 561-45-1”
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.…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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…
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…
The file sent by the sports federation's authorised agent to the Autorité nationale des jeux or to the company La Française des jeux, as well as the results of the computer matching operations, are ke…
Operating a circuit which does not have the approval provided for inarticle R. 331-35 is punishable by the penalties laid down for 5th class offences. Failure by the circuit manager to comply with one…
The Ministry of Health acts as the General Secretariat of the National Health Conference.The General Secretary is appointed by order of the Minister for Health.The General Secretary is responsible in…
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