Article 271
…ents of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises when the deductible tax becomes chargeable to the person liable.Howeve…
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Showing 1901–1910 of 43744 articles for “Art. 2 oct. 1984”
…ents of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises when the deductible tax becomes chargeable to the person liable.Howeve…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
…centres and agreements relating to optional additional missions entrusted to the management centres;2° Acts of a regulatory nature taken by the regional authorities in the areas for which they are res…
…trial and commercial profits, tax regime based on actual profits or based on the simplified regime).2 In the event of dissolution, transformation resulting in the creation of a new legal entity, contr…
…e the interactions between the users of the interface are incidental, within the meaning of Article 257 ter, to the supply to those users, by means of that interface, by the person making it available…
…s prohibited, with the exception of the suspension of the francisation referred to in article L. 5112-1-7 of the French Transport Code.2. If this operation is also committed with the intention of viol…
…e and the Minister for Agriculture must be declared by their keepers to the nearest customs office. 2. This declaration forms the basis of an open account kept by customs officers for each taxable per…
…c) Use and habitation; d) Emphyteusis, governed by the provisions of articles L. 451-1 to L. 451-12 of the Code rural et de la pêche maritime; e) Surface area; f) Easements; g) Pledge of real estate…
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