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| Reference: In context Reference information: Il s’agit de la transposition de l’article 5 paragraphe 8 de la sixième directive CE TVA qui dispose que : « Les États membres peuvent considérer que, à l'occasion de la transmission, à titre onéreux ou à titre gratuit ou sous forme d'apport à une société, d'une universalité totale ou partielle de biens, aucune livraison de biens n'est intervenue et que le bénéficiaire continue la personne du cédant. Les États membres peuvent prendre, le cas échéant, les dispositions nécessaires pour éviter des distorsions de concurrence dans le cas où le bénéficiaire n'est pas un assujetti total ». http://www.businessandlaw.be/article569.html |
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9 hrs peer agreement (net): +1 |
| Reference: Refs Reference information: This source : http://www.linguee.fr/francais-anglais/search?query="le bnfi... gives this French version : http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:20... and this English version : http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:20... Might I suggest that when you do your websearch, palce the phrase or expression as is within inverted commas. Taht way you get hits with that form of words only. Helpos sift through and often brings up what you need. Antoher trick is to do that and then after the ivnerted commas just add te word English on its own. Not foolproof, but certainly a good starter! -------------------------------------------------- Note added at 9 hrs (2011-05-11 19:30:19 GMT) -------------------------------------------------- Thus "the beneficiary is to be considered as the assignor" for example... -------------------------------------------------- Note added at 9 hrs (2011-05-11 19:35:18 GMT) -------------------------------------------------- The suggestions given can be bettered in my view! -------------------------------------------------- Note added at 9 hrs (2011-05-11 19:35:43 GMT) -------------------------------------------------- http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2... |
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