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Showing 931–940 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
…to be carried out in the European Union pursuant to Title V of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. III.-They also apply to transactions for whic…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
I. - When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in Fr…
…up of the difference between the value of the goods determined in accordance with c of 1 of Article 266 and the purchase price of the goods;4° For taxable persons who have exercised the option provide…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
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