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Showing 21–30 of 27388 articles for “Art. CJEU – C-828/18 – 4 June 2020”
…al credit banks mentioned in article L. 512-21 of the Monetary and Financial Code; 3° bis (Repealed)4° To interest, agios, remuneration for securities lending carried out under the conditions provided…
…digital content or digital service cannot be brought into conformity at no cost to the consumer; > 4° The digital content or digital service cannot be brought into conformity at no cost to the consum…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
…ncial Code and repos carried out under the conditions provided for in articles L. 211-27 to L. 211-34 of the same code;b. The negotiation and assumption of commitments, sureties and other securities a…
…ions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new means of transport carried out under the conditions provided for in Article…
…ovided for in articles L. 931-2-1 and L. 931-2-2 of the Social Security Code, to the article L. 111-4-2 du code de la mutualité as well as articles L. 322-1-2 and L. 322-1-3 and in 5° of Article L. 35…
…nation of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to t…
…of performance of the services or delivery of the supplies and designation of the debtor entity. >. 4. For each of the services rendered, the precise description, depending on the case, of the unit pr…
…ion period is extended to twenty-five years if the grant or loan decision is made between 1 July 2004 and 31 December 2026. The exemption provided for in this paragraph does not apply to housing acqui…
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
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