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Showing 1101–1110 of 64490 articles for “Art. s. 22 and 22-2”
…n a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of another person in transactions referred to in a of 1 of article 298 sexdecies A may…
…the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase price of t…
…reement under which the personalised housing benefit is applied; > b) Premises in the social sector and in the private sector. b) Premises in the social and medico-social sector mentioned in IV of art…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…may deduct the value added tax they have borne in respect of supplies, intra-Community acquisitions and imports of goods or services directly linked to the production or transformation of this gold.
By way of derogation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reinteg…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…on shall be deemed to be a taxable person who has not established the seat of his economic activity and does not have a fixed establishment within the territory of the European Union.The Member State…
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…
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