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Showing 831–840 of 2313 articles for “Art. 4 and CGI Art. 111”
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
…in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication dans…
…not a taxable person, except where the lease mentions the option by the lessor (1). 3° (Repealed); 4° (Repealed); 5° Persons who grant a lease referred to in 1° bis of article 261 D; 5° bis Persons w…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
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…
…be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that the acquisition was subject to value added tax in the Member State…
Profits, determined in accordance with the conditions laid down in Article 57, from the operation of communication satellites located at geostationary orbital positions which are not owned by such und…
…subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of co…
…added tax purposes;p>3° A non-taxable legal person who is identified for value added tax purposes;p>4° A non-taxable legal person who is identified for value added tax purposes;p>5° A non-taxable lega…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
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