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Showing 10911100 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
VIII: System applicable to investment gold.

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis R

A decree sets out the conditions for application of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis S

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 duodecies

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VIII: System applicable to investment gold.

Article 298 sexdecies E

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 300 bis

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
XI: Goods transiting through a warehouse or logistics storage platform

Article 298 sexdecies J

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter X: Sanitary cutting fees

Article 302 bis U

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Special arrangements applicable to services supplied by taxable persons not established in the European Union

Article 298 sexdecies F

…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…

AI translation · Updated 7 Nov 2023Open Article
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