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Showing 541–550 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ationed or staying in a Member State of the European Union other than the one to which they belong; 5° The supply of goods and services intended for the armed forces of the United Kingdom of Great Bri…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the condition…
…ing to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used…
…ing to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machi…
…as such by humans; III. III.-Self-supply of works carried out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works t…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…le XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;5° Imports of goods giving rise to no payment of value added tax, determined by decree.
I. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance…
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