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Showing 1121–1130 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…
…ht to deduct arose;4° Subject to the measures provided for in 1° to 3° and Articles 1693 bis and 1785, farmers liable for value added tax are subject to all the provisions set out in this code.II. - T…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…on for the supply of goods or services which constitute, within the meaning of I and II of Article 257 ter, transactions independent of access to and use of the taxable service; >Collections paid in c…
…elements that form part of the same economic transaction within the meaning of I and II of article 257 ter: 1° The sum of the amounts collected by the taxpayer during the calendar year; 2° The sum of…
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and pro…
…tion concerning their first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under t…
In the various cases where, in tax matters, payment is evidenced by the affixing of stamps, vignettes or marks, the administration may authorise taxpayers to replace these figurines with imprints prin…
In the absence of deeds, transfers of ownership or usufruct of immovable property, businesses, clienteles or offices and transfers of the right to a lease or the benefit of a promise to lease relating…
A decree shall lay down the conditions for the application of this chapter.
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