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Showing 1151–1160 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…al products and medicines or pharmaceutical products intended for use in human medicine and covered by the marketing authorisation provided for in Article L. 5121-8 of the Public Health Code, which ar…
…s are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the Community regulations in force…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
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