Article 267
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
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Showing 351–360 of 37193 articles for “Art. L. 622-26”
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
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…
Consumer associations holding the approval provided for in Article L. 811-1 of the Consumer Code are not required to provide proof of the approval provided for in Article R. 331-25 in order to refer a…
When the accelerated procedure is implemented in application of article L. 531-26, the French Office for the Protection of Refugees and Stateless Persons informs the applicant of this when he is summo…
The provisions of Articles L. 225-251, L. 225-253 and L. 225-254 of the French Commercial Code are applicable to mutual insurance companies.
Articles L. 210-10 to L. 210-12 of the Commercial Code, with the exception of 5° of Article L. 210-10, are applicable to mutual insurance companies.
Notwithstanding the provisions of the first paragraph of II of article L. 823-19 of the French Commercial Code, the specialised committee referred to in this article may include a maximum of two membe…
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