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Showing 51–60 of 1139 articles for “Art. s. 1487 & 1488”
…een built at a more recent date than the boat transferred; 2° It meets additional capacity conditions. The total amount of the exemption granted under this article may not exceed €100,000 per disposal…
…see. This provision does not apply to leases where the term of the contract is at least fifteen years. This provision does not apply to transactions entered into on or after 1 January 1991 other than…
…ated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be entered on this register:1° Prove the pro…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
…uthorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with a view to being leased, the declaration must…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…ered within six months of first entry into service or which have travelled less than 6,000 kilometres.IV. - Any person who occasionally supplies a new means of transport dispatched or transported with…
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