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Showing 561–570 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150, or its equivalent in national currency. C.-For the purposes of this scheme, distance selling of…
…orm of a bar, ingot or wafer weighing more than one gram and of a purity equal to or greater than 995 thousandths, whether or not represented by securities; b. Coins of a purity equal to or greater th…
…xable persons shall state on the invoice they issue the following: "Application of Articles 348 to 351 of Council Directive 2006/112/EC of 28 November 2006". Failing this, the option is deemed not to…
…products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexd…
…re not liable for tax in respect of the market-making activities mentioned in 3° of II of article 235 ter ZD.IV. - Whenever the rate of cancellation or modification of orders relating to high-frequenc…
…verage and risk-spreading ratios or the adequate level of own funds provided for in I of Article L. 511-41 and articles L. 522-14 and L. 533-2 of the same code, are subject to a tax to finance the sup…
…he financial year during which the payments are accepted. However, the tax reduction may not exceed 50% of the amount of tax due by the company in respect of that financial year in accordance with I o…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
…cle shall apply to the determination of taxable income for financial years commencing on or after 1 January 1992.>
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