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Showing 911–920 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
…dentification number, to whom they have supplied goods under the conditions set out in I of Article 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 an…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
…fy:a) The total amount, excluding value added tax, of supplies of goods exempted under I of Article 262 ter, the supply of goods installed or assembled on the territory of another Member State of the…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
…n referred to in l'article 286 bis, any person who has exercised the option provided for in article 260 CA as well as any taxable person liable for value added tax on imports or withdrawals from the s…
…raft, incorporated objects, gear and nets for sea fishing provided for in 2° to 5° of II of Article 262;6° Fishery products in their unaltered state or having undergone operations intended to preserve…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
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