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Showing 9971–9980 of 43720 articles for “Art. 1843-2”
I.-The tax provided for in article 299 is based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax be…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
Deliveries and intermediation services relating to publications that meet the 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 Fe…
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…
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…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
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