Article 261 E
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
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Showing 831–840 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
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…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
The arrondissement mayor and his deputies are responsible, in the arrondissement, for the powers vested in the mayor of the commune or the mayor of Paris in matters of civil status, school matters rel…
Subject to the application of articles R. 4127-210, R. 4127-247, R. 4127-248 and R. 4127-276, every dental surgeon must, in order to practise on an individual basis or in an association of any type wh…
The Chairman of the Disciplinary Board chairs the proceedings. He first gives the floor to the rapporteur to read his report. The chairman then gives the floor to the parties and, where appropriate, t…
Is assimilated to residence in France when such residence constitutes a condition for the acquisition of French nationality: 1° The residence outside France of a foreigner who carries out a public or…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in mu…
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…
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