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Showing 2711–2720 of 62793 articles for “Art. 1300-1 & 1300-2”
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
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°…
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. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
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…
Without prejudice to other rights the registration of which is provided for by the provisions of this code, other codes or civil legislation applicable to Mayotte, the following are registered in the…
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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