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Showing 381–390 of 26243 articles for “Art. BOCCRF du 26-11 p. 318”
Subject to the provisions of the second paragraph, a creditor who grants credit without providing the borrower with the European Standardised Information Sheet referred to in Article L. 313-7 and the…
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…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
…t paragraph must provide annually to the tax department, independently of the declarations whose production is already provided for by this code (1).
…or works inciting to violence listed in 3° of Article 279 bis, and to admission fees for screenings during which these cinematographic or videographic works are shown.
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…
…33-1 of the Construction and Housing Code, the activity of which does not give rise to a right to deduction.d. (Not applicable).
…s filed does not contain the information referred to in II of the same Article 289 B, unless he can duly justify his failure to do so to the administration.The exemption does not apply where it is sho…
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