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Showing 41–50 of 56769 articles for “Art. s. L. 620-2”
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
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 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…
…e added tax identification number or tax registration number allocated by each of these Member States. The procedures for this declaration are laid down by order of the minister responsible for the bu…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is…
…interest or any other remuneration of the loan, or of the security representing one of these rights.Where applicable, for the application of this article, the premium includes the difference between…
…and commercial property leased under a finance lease with an effective term of at least fifteen years. These provisions apply to transactions entered into between 1 January 1996 and 31 December 2015 f…
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