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Showing 1001–1010 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…of transport, dispatched or transported to persons referred to in a, b and c of 2° of I of article 256 bis.The exemption does not apply to the supply of second-hand goods, works of art, collectors' it…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…rising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of several transactions…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
…as such by humans; III. III.-Self-supply of works carried out pursuant to 2° of 1 of II of Article 257 are subject to the rates set out in Articles 278-0 bis A or 279-0 bis when they relate to works t…
…mmunity regulations, the amount of which appears on the revenue declaration in accordance with b of 5 of article 287;e) (Repealed).2. The deduction may be made: a) For the supply of goods and services…
…rvices is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collections…
…amount of the transaction:Transactions carried out by an intermediary referred to in V of Article 256 and in III of l'article 256 bis ;Operations carried out by persons established in France who act…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
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