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Showing 581–590 of 69690 articles for “Art. s. L. 561-46 and R. 561-1”
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…
…may deduct the value added tax they have borne in respect of supplies, intra-Community acquisitions and imports of goods or services directly linked to the production or transformation of this gold.
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…
…n a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of another person in transactions referred to in a of 1 of article 298 sexdecies A may…
…are sent may take advantage of the special scheme provided for in this article for the declaration and payment of value added tax on importation in respect of goods dispatched or transported to Franc…
…vailable to the administration information relating, in particular, to the origin, nature, quantity and holding of the goods stored and to the owners of these goods, where the following conditions are…
…imposed, the sentence enforcement judge will inform the public prosecutor of the person's situation and give his reasoned opinion on the possibility of secure supervision. If the person's situation ap…
…igations 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 principal, the tax certificate prov…
…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…
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…
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