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Showing 1141–1150 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxable legal person who is id…
…ts, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusively for drivin…
…ts, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machinery assigned exclusive…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…ons of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which they must give rise;- the procedures according to which the deduc…
…itially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interest and of a general humanitaria…
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