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Showing 381–390 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…xports of agricultural products.Ia. - The rate of the flat-rate refund is set for sales made from 1 January 2014:1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie def…
…a-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of tra…
…conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departm…
…ergy products are understood respectively within the meaning of Articles L. 312-3, L. 312-4, L. 312-5 and L. 312-6 of the same code.
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
…ormation items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press company, of…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
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