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Showing 1331–1340 of 46287 articles for “Art. s. R 623-26 to R 623-29”
The Chairman of the Centre national du cinéma et de l'image animée may decide, by decision published in the Bulletin officiel du cinéma et de l'image animée, that categories of acts other than those p…
The Committee of Experts may hear any person it considers likely to enlighten its choices. Persons heard in this way do not take part in the deliberations of the Expert Committee and are bound by an o…
Sums are calculated for the broadcast, on television services whose publishers are subject to the tax provided for in…
Co-ownership of a patent application or patent is governed by the following provisions: a) Each of the co-owners may exploit the invention for his own benefit, subject to equitable compensation for th…
When the lender offers the borrower an insurance contract with a view to guaranteeing, in the event of the occurrence of one of the risks that this contract defines, either the total or partial repaym…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
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