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Showing 551–560 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…hich contributes to the production of a new building within the meaning of 2° of 2 of I of Article 257; b) Following which the floor area of the existing premises is increased by more than 10%. 2 bis.…
…transactions relating to economic activities, within the meaning of the last paragraph of Article 256 A, for the purposes of which the import is carried out.
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
…the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a) Social rental housing covered by an agreement under which the personalised housi…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
…rt of their accounts, documents enabling their customers to be identified for all transactions of €15,000 or more. 2. Where they are subject to the obligations of article 537, taxable persons may meet…
…platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Article 256 shall make available to the admin…
…h the rules relating to this special schemeThe terms of such exclusion shall be laid down by decree.5. For each calendar quarter, he shall file, by electronic means, a value added tax return, whether…
…istance selling of goods; > or 3° which facilitates the supply of goods in accordance with Article 256(V)(2)(b), where the place of departure and the place of arrival of the transport of the goods sup…
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