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Showing 101–110 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…rty effected by virtue of a requisition from the public authority;b) (Repealed with effect from 1st January 1996).c) The material handover of tangible movable property under a contract which provides…
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is grant…
…ax.These provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
The standard rate of value added tax is set at 20%.
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
…hin the territory of another Member State of the European Union pursuant to 1° of the I of article 258 A or a supply outside France pursuant to III of the article 258 as well as services relating to t…
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…
…s and departments, excluding mainland France, account for at least 80% of the services they operate;5° The supply, hire, repair and maintenance of objects intended to be incorporated into these aircra…
…all items used to calculate the tax rounded to the nearest euro; the fraction of a euro equal to 0.50 being counted as 1.II. - The assessment of the tax payable in respect of self-supply of new build…
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