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Showing 971980 of 2313 articles for Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961

French General Tax CodeIn force
XI: Goods transiting through a warehouse or logistics storage platform

Article 298 sexdecies J

I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis U

The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Operations involving manufactured tobacco

Article 298 quindecies

As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

…pean Union in which, in accordance with Title V of Chapter 3 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, the supplies of services are deemed to take p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

Article 298 sexdecies G

…or in Section 3 of Chapter 6 of Title XII of the aforementioned Council Directive 2006/112/EC of 28 November 2006 may not, in respect of his taxable activities covered by this special scheme, deduct a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 302 bis MA

…bject to value added tax pursuant to the provisions of article 256 B, 9° of 4 or 1° of 7 of article 261;b) Expenditure relating to the production or distribution of addressed catalogues, intended for…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Xa: Health charges on fishery and aquaculture products

Article 302 bis WA

…d/or size, or insufficient classification, in accordance with Council Regulation (EC) No 2406/96 of 26 November 1996 laying down common marketing standards for certain fishery products, shall be subje…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 octies

…mation items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press company, of i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies C

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 Nov 2023Open Article
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