Article 267 bis
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
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Showing 8871–8880 of 43782 articles for “Art. 2 oct. 2002”
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
…activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a taxable person, are exempt from this tax on condi…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
…purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
…rm, supplies of goods or services whose place of taxation is located in France pursuant to Articles 258 to 259 D of this code, is evading his obligations in terms of the declaration or payment of valu…
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