French General Tax CodeIn force
A: Standard rate
Article 278
The standard rate of value added tax is set at 20%.
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Showing 41–50 of 3290 articles for “Art. 27 June 2019”
The standard rate of value added tax is set at 20%.
…on with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequently cancelled or terminated or when the corresponding…
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
…tax payable in respect of the self-supply of new buildings referred to in A and C of II of article 278 sexies is settled no later than the last day of the sixth month following the month during which…
…axpayers themselves for imports or exits from the suspensive arrangements mentioned in I of article 277 A;c) That paid by the taxpayers themselves on the purchase or self-delivery of goods or services…
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
…excluding those relating to alcoholic beverages which come under the rate provided for in Article 278;a ter. (Repealed);a quater. (Repealed);a quinquies. Treatment services provided by authorised sp…
Where, before or after the transfer of the sentenced person, the competent authority of the administering State requests the representative of the Public Prosecutor's Office to agree that the sentence…
…1, paragraph 6 of Article 16 and Article 20 of amended Commission Regulation (EC) No 543/2008 of 16 June 2008 laying down detailed rules for implementing Council Regulation (EC) No 1234/2007 as regard…
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