Article 258
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
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Showing 1991–2000 of 49525 articles for “Art. Cass. 3e Civ. 2-2-2005 n° 135”
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
…munications qui n'ont pas pour objet exclusif l'activité mentionnée au I de l'article 1er de la loi n° 69-1160 du 24 décembre 1969 pour la partie des bénéfices provenant des contrats de crédit-bail co…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
The decision of the conseil des maisons de vente provided for in Article R. 321-66 shall include in particular the following information: 1° The level of professional qualification required in France…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
1. Towing operations carried out under the conditions set out in articles 257 to 259 above are also reserved for the French flag: a) within the ports or territorial waters of mainland France and the F…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
1. Any voluntary operation that results in the loss of the francisation of a mortgaged vessel is prohibited, with the exception of the suspension of the francisation referred to in article L. 5112-1-7…
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
Without prejudice to other rights the registration of which is provided for by the provisions of this code, other codes or civil legislation applicable to Mayotte, the following are registered in the…
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