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Showing 351–360 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…m, supplies of goods or services whose place of taxation is located in France pursuant to Articles 258 to 259 D of this code, is evading his obligations in terms of the declaration or payment of value…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. - In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, befor…
…icle 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 and a summary statement of the customers to whom he has supplied services for which the customer…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
…stral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Secur…
…s intra-Community acquisitions of goods subject to value added tax in accordance with I of Article 256 bis or I of l'article 298 sexies, any person referred to in l'article 286 bis, any person who has…
…ornographic nature;b. (Provision no longer applicable).c. Ticket sales taxed at the reduced rate of 5.5% under the conditions set out in 2° of F of article 278-0 bis.
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
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