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Showing 1001–1010 of 2313 articles for “Art. 4 and CGI Art. 111”
…es of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon. The matchmaking services referred to in Article 300a of this Code are…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
…taking into account in particular the results of official controls carried out in the establishment and the self-checking and traceability measures it implements, within the meaning of Article 27 of R…
…w.II. - The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 3…
…eat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the customs department according to the same rules, under the same guarantees, priv…
…ons, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumben…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…ance means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island;…
…300 bis or to the elements that form part of the same economic transaction within the meaning of I and II of article 257 ter: 1° The sum of the amounts collected by the taxpayer during the calendar y…
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