Article L1615-3
When a territorial authority, a public establishment or a grouping has obtained the benefit of the Value Added Tax Compensation Fund in respect of a capital asset and this asset is used for the purpos…
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Showing 791–800 of 18354 articles for “Art. CJEU – L'Oréal v eBay – C-324/09”
When a territorial authority, a public establishment or a grouping has obtained the benefit of the Value Added Tax Compensation Fund in respect of a capital asset and this asset is used for the purpos…
…a local authority, public establishment or grouping uses a capital asset for the purposes of an activity that ceases to be subject to value added tax, it may obtain a payment from the Value Added Tax…
Specific State subsidies calculated on a pre-tax amount are not deducted from actual investment expenditure taken into account for the calculation of allocations from the Value Added Tax Compensation…
The seventh and eighth paragraphs of Article L. 1615-2, the second paragraph of Article L. 1615-3, Articles L. 1615-7, L. 1615-10, L. 1615-11 and L. 1615-12 as well as the fourth paragraph of I of Art…
Subject to the provisions of article L. 1615-7, the financing of a public facility intended to be incorporated into the assets of a local authority or grouping, under the conditions set out in article…
…red to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fund. Fixed assets entr…
The procedures for the reimbursement of allocations from the Value Added Tax Compensation Fund by local authorities or establishments benefiting from the said fund are defined by decree in the Conseil…
The territorial authority or public establishment that has entered into a contract provided for in article L. 1414-1 benefits from the VAT compensation fund on the portion of the remuneration paid to…
Products extracted from the continental shelf or the exclusive economic zone are considered as extracted from a new part of the customs territory.For the purposes of tax legislation, the same products…
…oducts required for their operation and maintenance, used on the continental shelf or in the exclusive economic zone for the exploration or exploitation of hydrocarbons and other mineral and organic s…
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