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Showing 1341–1350 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
…due, when they relate to equipment and materials acquired, as from the entry into force of the loi n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de…
I. - The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, syst…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I.-Options may be granted under the same conditions as in articles L. 225-177 to L. 225-179 and L. 22-10-56 of the French Commercial Code by a company controlled, directly or indirectly, exclusively o…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
French nationals who have the option of renouncing French nationality in the cases referred to in this title may exercise this option by declaration made in accordance with articles 26 et seq. He may…
When an analysis of the activity of an emergency facility reveals a large number of patients requiring psychiatric care, the facility must have a psychiatrist on duty at all times. If this psychiatris…
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