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Showing 181–190 of 2837 articles for “Art. 26 janv. 2017”
…activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a taxable person, are exempt from this tax on condi…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
I. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
The French Office for the Protection of Refugees and Stateless Persons may, on its own initiative, rule under an accelerated procedure in the following cases:1° The applicant has presented false ident…
In the event that the mayor's interests conflict with those of the commune, the town council shall appoint another of its members to represent the commune, either in court or in contracts.
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