Article 799
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
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Showing 311–320 of 57074 articles for “Art. 298 sexdecies E and Art. 537”
As regards the declarations referred to in article 851, gratuitous transfers of units in a mutual fund give rise to a declaration including the name of the fund, as well as an indication of the number…
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…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
Under the conditions provided for in articles L. 324-8-1 to L. 324-8-6, the contract by which an approved collective management organisation authorises the reproduction and representation of the works…
III of article 806, with the exception of its third and last paragraphs, is applicable to public administrations, institutions, bodies, companies, firms or persons designated in I of l'article 806 who…
Insurance companies and all other French and foreign insurers who have insured jewellery, gems, objets d'art or collectors' items against theft or fire under a contract or agreement in force at the ti…
I. - Public administrations, any establishments or bodies subject to the control of the administrative authority, companies or firms, investment service providers other than portfolio management compa…
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account,…
Any purchaser of a property or business located in France and belonging to an estate devolving to one or more heirs, legatees or donees having their de facto or de jure domicile abroad, may not be rel…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
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