Article 278 septies
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
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Showing 1–10 of 2907 articles for “Art. 27 sept. 2011”
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…'Etat.This article does not apply to investments made before the date of promulgation of the loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012, nor to operations for which the issue of an app…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
…duction is :- 25% for homes acquired or built in 2009 and 2010;- 13% for homes acquired or built in 2011;However, when the taxpayer acquires or has built a new home in respect of which he or she provi…
…perty or rights in a fiduciary estate carried out as part of a trust transaction defined in Article 2011 of the Civil Code.
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