Article 298 sexdecies D
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1091–1100 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
A decree sets out the conditions for application of
…ry to a place located in another Member State of the European Union pursuant to 1° of I of article 258 A, as is, and proof is provided of the export, dispatch or transport.The health fee for cutting i…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
…rt of their accounts, documents enabling their customers to be identified for all transactions of €15,000 or more. 2. Where they are subject to the obligations of article 537, taxable persons may meet…
…n department responsible for the taxpayer's registered office or main establishment, no later than 25 April of the year following the year during which the tax became payable. II.-The tax is paid unde…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
…platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Article 256 shall make available to the admin…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
…h the rules relating to this special schemeThe terms of such exclusion shall be laid down by decree.5. For each calendar quarter, he shall file, by electronic means, a value added tax return, whether…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More