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Showing 771–780 of 38534 articles for “Art. s. L. 622-24 & L. 622-26”
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
…services such as commission, interest, packaging, transport and insurance costs charged to customers.II. - The following are not to be included in the tax base:1° Cash discounts, rebates, discounts,…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
…tax is payable:a) For the supplies referred to in a and a ter of 1, when the chargeable event occurs. However, if a deposit has been paid in advance, the tax becomes chargeable when it is collected,…
…stomer or a third party, including subsidies directly linked to the price of these transactions;a bis. Without prejudice to the application of a, the taxable amount of the supply of goods or services…
Notwithstanding the provisions of 1° of article D. 48-23, the ground for refusal based on the absence of criminality under French law is not enforceable where the financial penalty relates to an offen…
…s of persons who carry out an occult activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.
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