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Showing 921–930 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I.-The reduced rate of 10% applies to the supply of housing that meets the following conditions: 1° The housing is intended by the lessee to be rented as a principal residence to individuals whose res…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
…ea of all the dwellings.V. - A.-When the conditions for the exemptions provided for in 8 of Article 261 or in 2° bis of II of Article 291 are no longer met, the tax becomes payable under the condition…
…er taxable person, or for a non-taxable legal person, and which are not exempt pursuant to Articles 261 to 261 E ;b. For the supplies of goods referred to in Article 258 A and for the supplies of good…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
…ities of materials used and processed products delivered. 2. (Repealed with effect from 1st January 1996). 3. Service providers, other than processors, who carry out work and valuations relating to ta…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
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