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Showing 1001–1010 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
…ates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall be required to record such sup…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
…actions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limits of tax…
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