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Showing 871–880 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
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.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…
The standard rate of value added tax is set at 20%.
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
…f value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the place of supply is within the territory of another Member State of the E…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
Value added tax relating 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 vehic…
Value-added tax relating 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-r…
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