Article 257 bis
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
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Showing 401–410 of 49805 articles for “Art. 25-8 II”
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation wit…
…taxable person or a non-taxable legal entity, the supply of which is exempt pursuant to 2° to 6° of II of Article 262 or Article 262-00 bis, are not subject to value added tax2° Subject to not exceedi…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
The capital of mutual agricultural credit cooperatives that have called on the financial assistance of the central body of agricultural credit may not be reduced without the express authorisation of t…
Membership of the fund by the companies referred to in article L. 421-2 only ceases in the event of withdrawal, termination or lapse of authorisation. Companies which are members of the guarantee fund…
The action provided for in Article L. 623-1 may not be brought after a period of five years from the date on which the decision referred to in Article L. 623-24 is no longer subject to appeal.
For the application of the provisions of article L. 742-16, the liquidator performs the acts incumbent on the pursuing creditor under the provisions relating to civil enforcement procedures.
If it is found that the authorised issuer does not comply with the provisions set out in 1° of Article D. 1271-13, authorisation may be suspended or withdrawn by decision of the Minister responsible f…
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