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Showing 10221–10230 of 15302 articles for “Art. 12 al. 2”
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
…ducts assimilated to energy products are understood respectively within the meaning of Articles L. 312-3, L. 312-4, L. 312-5 and L. 312-6 of the same code.
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
…s deemed not to be carried out in the European Union pursuant to Title V of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. III.-They also apply to transacti…
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…
…tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Direc…
…ervices for which tax is payable by the customer pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the invoice is issued no later th…
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