Article 273
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
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Showing 1011–1020 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…ded for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which are not covered by article 281 octies.
…ty acquisitions of goods intended to be placed under one of the arrangements mentioned in 1° and 2°;5° Provision of services relating to the operations mentioned in 1°, 2°, 3° and 4° ;6° The supply of…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
…es from persons other than those referred to in 1 must use the tax assessment procedures defined in 5. They file an annual turnover declaration in respect of these rights. 5. To calculate the amount o…
…of Article 291.The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same cod…
…in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transactions subject to value add…
…ticle 278 sexies Rate Social rental housing financed by a subsidised integration loan 1° of A of II 5.5% Social rental housing financed by a social rental loan and covered by the urban renewal policy…
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