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Showing 1021–1030 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…have been subject to at least two of the prohibitions provided for in the article 14 of law no. 49-956 of 16 July 1949 on publications intended for young people ; 2° Pornographic theatrical performanc…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
…nce necessary to determine taxable transactions, without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures.II.-1.. Taxable persons benefiting from a tax exemption mentioned in…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
…th a purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
…le XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;5° Imports of goods giving rise to no payment of value added tax, determined by decree.
Any taxable person who facilitates, 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…
…s, the invoice, fee note or document must bear the words: "VAT not applicable, Article 293 B of the CGI".
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…
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