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Showing 931–940 of 2313 articles for “Art. 4 and CGI Art. 111”
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
…iable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the time li…
…Social Security Code or which are approved under the conditions provided for in articles L. 5123-2 and L. 5123-3 of the Public Health Code as well as, when prepared from blood or its components, labi…
…tions which fall within the economic activities referred to in the fifth paragraph of article 256 A and carried out outside France;4° Any taxable person receiving a supply of services in respect of wh…
…ce of goods originating in or coming from a State or territory not belonging to the European Union, and which have not been released for free circulation, or of goods coming from a territory referred…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
…into, do not exceed the ceilings mentioned in the first paragraph of III of article 199 novovicies and whose monthly rent does not exceed the ceilings mentioned in the same III; 2° The recipient of t…
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