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Showing 1111–1120 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…n they relate to equipment and materials acquired, as from the entry into force of the loi n° 2009-258 du 5 mars 2009 relative à la communication audiovisuelle et au nouveau service public de la télév…
…orm of a bar, ingot or wafer weighing more than one gram and of a purity equal to or greater than 995 thousandths, whether or not represented by securities; b. Coins of a purity equal to or greater th…
…xable persons shall state on the invoice they issue the following: "Application of Articles 348 to 351 of Council Directive 2006/112/EC of 28 November 2006". Failing this, the option is deemed not to…
…products subject to excise duty, contained in consignments with an intrinsic value not exceeding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexd…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
The fee is set per tonne of bone-in meat to be deboned, subject to a ceiling of 150% of the average flat-rate level defined in euros by decision of the Council of the European Union.This fee may be ad…
…France of manufactured tobacco is the release for consumption within the meaning of Article L. 311-15 of the Code des impositions sur les biens et services.The tax is based on the retail selling price…
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