French General Tax CodeIn force
Chapter 1: Value added tax
Article 298 septdecies
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
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Showing 991–1000 of 2313 articles for “Art. 4 and CGI Art. 111”
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
…The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to the delivery of goods or the provision o…
…those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. - The tax is based on turnover for the previous year or the last financial ye…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
…European Union, carrying out distance selling of goods imported from territories or third countries and being represented by an intermediary established on the territory of the European Union. A taxab…
…e by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service in France other than a service provided…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…n a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of another person in transactions referred to in a of 1 of article 298 sexdecies A may…
…are sent may take advantage of the special scheme provided for in this article for the declaration and payment of value added tax on importation in respect of goods dispatched or transported to Franc…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
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