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Showing 411–420 of 61168 articles for “Art. s. L. 612-1”
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
…ans housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to f…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
…see. This provision does not apply to leases where the term of the contract is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than…
…ered within six months of first entry into service or which have travelled less than 6,000 kilometres.IV. - Any person who occasionally supplies a new means of transport dispatched or transported with…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
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