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Showing 6121–6130 of 62793 articles for “Art. 1-2°”
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…
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…
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
Orders issued by the Minister of the Economy and Finance may: 1° Limit the jurisdiction of certain customs offices and designate those through which certain customs operations must be carried out; 2°…
When, for three consecutive years, the number of deaths in a municipality has exceeded the average mortality figure for France, the Director General of the Regional Health Agency will carry out a surv…
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
The "brevet professionnel" (vocational certificate) is awarded for the "activity leader" speciality or the "sports educator" speciality and a subject, multi-discipline or field-related speciality. In…
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