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Showing 111–120 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
…mmunity regulations, the amount of which appears on the revenue declaration in accordance with b of 5 of article 287;e) (Repealed).2. The deduction may be made: a) For the supply of goods and services…
…rvices is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collections…
…amount of the transaction:Transactions carried out by an intermediary referred to in V of Article 256 and in III of l'article 256 bis ;Operations carried out by persons established in France who act…
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
…nce necessary to determine taxable transactions, without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures.II.-1.. Taxable persons benefiting from a tax exemption mentioned in…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…levied on users of sewerage networks;b bis. The fairground lotteries referred to in Article L. 322-5 of the Internal Security Code;b bis a. (Repealed);b ter. (Repealed)b quater. passenger transport;b…
…uent period.Half-yearly instalments are paid in July and December. They are equal, respectively, to 55% and 40% of the tax due in respect of the previous financial year before deduction of the value a…
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