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Showing 10241–10250 of 15302 articles for “Art. 12 al. 2”
…f Article 291.The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same code.…
…sactions that are not ancillary transactions and the transactions referred to in I and in 1° to 7°, 12° and 14° of II of article 262 and article 263.II. - The turnover referred to in III of article 29…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
…ed for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which are not covered by article 281 octies.
…tion offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of sever…
I. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
…the journey outside mainland France;11° bis The carriage of goods to or from the Azores or Madeira ;12° Deliveries of gold to issuing institutes;13°, 13° bis, 13° ter (Repealed by Law 95-1347);14° Ser…
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…
…article, the administrative authority may, in accordance with the procedure set out in articles L. 122-1 et L. 122-2 of the Code des relations entre le public et l'administration, impose a fine, the…
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