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Showing 981–990 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
…nce between the amount of his sales and the amount of the attestations he has issued.(1) Annex III, art. 65 A.(2) Annex II, art. 267 ter.(3) Annex II, art. 267 bis-7.
…l scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax may not, in respect of his taxable activities…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…hey issue the following: "Application of Articles 348 to 351 of Council Directive 2006/112/EC of 28 November 2006". Failing this, the option is deemed not to have been exercised.
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
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