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Showing 331–340 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…of transport, dispatched or transported to persons referred to in a, b and c of 2° of I of article 256 bis.The exemption does not apply to the supply of second-hand goods, works of art, collectors' it…
…rising 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 several transactions…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…ded 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.
…ty acquisitions of goods intended to be placed under one of the arrangements mentioned in 1° and 2°;5° Provision of services relating to the operations mentioned in 1°, 2°, 3° and 4° ;6° The supply of…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
…es from persons other than those referred to in 1 must use the tax assessment procedures defined in 5. They file an annual turnover declaration in respect of these rights. 5. To calculate the amount o…
…of 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 cod…
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