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Showing 91–100 of 26243 articles for “Art. BOCCRF du 26-11 p. 318”
Skippers who are forced to abandon ship due to sea conditions, enemy pursuit or other fortuitous events are required : a) as soon as they enter the maritime zone within the customs radius, to comply w…
…do not have the effect of modifying the nature of these operations, unless it can be justified that during the said stopovers or layovers, the towed vessel has loaded or unloaded goods representing to…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
…or in 5° bis of article 260, if the acquisition by the transferor did not give rise to a right to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, t…
…over a period of more than one year and which do not give rise to statements of account or payments during this period, at the end of each calendar year, as long as the provision of services has not b…
…lding work, by the amount of the contracts, briefs or invoices;f bis. For services performed by a fiduciary, by the remuneration paid by the settlor or deducted from the revenue from the exploitation…
…ctive agreement at branch or company level setting guarantees for the development of employees' pay during maternity leave and following such leave that are at least as favourable as those mentioned i…
…riod is terminated by the employee, he must give forty-eight hours' notice. This notice period is reduced to twenty-four hours if the employee has been with the company for less than eight days.
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