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Showing 1041–1050 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…transactions relating to economic activities, within the meaning of the last paragraph of Article 256 A, for the purposes of which the import is carried out.
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
…uent period.Half-yearly instalments are paid in July and December. They are equal, respectively, to 55% and 40% of the tax due in respect of the previous financial year before deduction of the value a…
…stral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Secur…
…s intra-Community acquisitions of goods subject to value added tax in accordance with I of Article 256 bis or I of l'article 298 sexies, any person referred to in l'article 286 bis, any person who has…
…en released for free circulation, or of goods coming from a territory referred to in 1° of Article 256-0 of another Member State of the European Union;b. the release for consumption in France of a goo…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
…s article or are part of housing developments that meet the mixed-use condition set out in B of II; 5° The dwellings are the result of new construction or the conversion of premises used for purposes…
…ornographic nature;b. (Provision no longer applicable).c. Ticket sales taxed at the reduced rate of 5.5% under the conditions set out in 2° of F of article 278-0 bis.
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