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Showing 891–900 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
…bis ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new means of transport carried out under the conditions prov…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
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…
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
…th a purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
…s provided for in Sections 2 to 4 of Chapter VI of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;5° Imports of goods giving rise to no payment…
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…
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