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Showing 1081–1090 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
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.
The fee is set per tonne of bone-in meat to be deboned, subject to a ceiling of 150% of the average flat-rate level defined in euros by decision of the Council of the European Union.This fee may be ad…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…
I. - For their agricultural operations, 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 ta…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…chapter: 1° France 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 Clip…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and pro…
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