Article 267
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
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Showing 41–50 of 3304 articles for “Art. 26 June 2012”
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
…of services has not been terminated ;ad) For the supplies and transfers referred to in I of article 262 ter carried out continuously over a period of more than one calendar month, at the end of each c…
…habitual residence;b bis. (Repealed);b ter. For the transactions referred to in e of 1° of Article 261 C which have been the subject of the option provided for in Article 260 B, by the amount of prof…
…d in the right-hand column of the same table: Articles applicable In the wording resulting from L. 526-1 to L. 526-4 Act no. 2013-100 of 28 January 2013 L. 526-5 Order no. 2013-544 of 27 June 2013 L.…
…d in the right-hand column of the same table: Applicable articles In the wording resulting from L. 526-1 to L. 526-4 law no. 2013-100 of 28 January 2013 L. 526-5 Order no. 2013-544 of 27 June 2013 L.…
…its annexes; 2° The provisions of Articles 1 to 7 of Commission Implementing Regulation (EU) No 29/2012 of 13 January 2012, as amended, on marketing standards for olive oil ; 3° The provisions of Art…
…operations carried out by the agent in application of its obligations resulting from the decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management. The accounting…
Article R. 542-1 is applicable in New Caledonia, as amended by Act no. 2013-672 of 26 July 2013.
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