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Showing 8831–8840 of 43720 articles for “Art. 1843-2”
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
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…
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