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Showing 761–770 of 68978 articles for “Art. s. L. 145-1 to L. 145-60 + R. 145-1 to R. 145-38”
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
…298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identified for all transactions of €15,000 or more. 2. Where they are subject to the ob…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…provided by taxable persons acting in the name and on behalf of others in the transactions referred to in a. 2. Investment gold is: a. Gold in the form of a bar, ingot or wafer weighing more than one…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
Subject to the provisions of article L. 4124-6 of this Code and articles L. 145-5-2 and L. 145-5-3 of the Social Security Code, only practitioners of French nationality or nationals of one of the Memb…
Subject to the provisions of article L. 4124-6 of this Code and articles L. 145-5-2 and L. 145-5-3 of the Social Security Code, only practitioners of French nationality or nationals of one of the Memb…
I. - Express freight companies carrying out the activities mentioned in 4.2 of Annex 30a to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Counc…
…ble for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which th…
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