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Showing 1021110220 of 15302 articles for Art. 12 al. 2

French General Tax CodeIn force
1°: Wines and ciders

Article 434

…for other drinks by the decrees in the Council of State taken for the application of Articles L. 212-1 à L. 215-5, L. 215-7 à L. 215-9, L. 216-1 à L. 216-9 of the Consumer Code. Ciders and perries w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter XX: Levies on betting and gaming

Article 302 bis ZI

…ames organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the regulation of the online gambling and…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Economic regime

Article 572

The retail price of each product, expressed per 1,000 units or per 1,000 grams, is the same throughout France and is freely determined by manufacturers and approved suppliers. For each package, the re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Corsica

Article 297

I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies B

…he invoice they issue the following: "Application of Articles 348 to 351 of Council Directive 2006/112/EC of 28 November 2006". Failing this, the option is deemed not to have been exercised.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Special arrangements applicable to distance sales of goods imported from third countries or territories

Article 298 sexdecies H

…f the special scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax may not, in respect of his taxable…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

…e provided for in Section 3 of Chapter 6 of Title XII of the aforementioned Council Directive 2006/112/EC of 28 November 2006 may not, in respect of his taxable activities covered by this special sche…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

…of the European Union in which, in accordance with Title V of Chapter 3 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the supplies of services are deem…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Petroleum products

Article 298

…ode of taxes on goods and services which suspend the excise duty on energy mentioned in Article L. 312-1 of the same code.1 bis. The suspensive tax regime provided for in a of 2° of I of Article 277 A…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 D

I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…

AI translation · Updated 8 Nov 2023Open Article
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