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Showing 1081–1090 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
…ral products.Ia. - The rate of the flat-rate refund is set for sales made from 1 January 2014:1° At 5.59% for milk, farmyard animals, eggs, animals for slaughter and charcuterie defined by decree, as…
…a-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of tra…
…conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departm…
…ergy products are understood respectively within the meaning of Articles L. 312-3, L. 312-4, L. 312-5 and L. 312-6 of the same code.
The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
Any person who has an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on beh…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
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