French General Tax CodeIn force
Section VIIIa: Basic excess
Article 293 E
…s, the invoice, fee note or document must bear the words: "VAT not applicable, Article 293 B of the CGI".
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Showing 901–910 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
…s, the invoice, fee note or document must bear the words: "VAT not applicable, Article 293 B of the CGI".
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…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…housing. This 2° also applies, under the same conditions, to the supply of housing under Article L. 262-1 of the French Construction and Housing Code; a 2° bis Self-delivery of social housing where th…
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…
I. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance…
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