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Showing 1161–1170 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the…
…te of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…h the same 3° or 5° of Article L. 831-1 of the same code; 3° The prêt locatif aidé d'intégration (subsidised integration rental loan) is a regulated loan granted to finance social rental housing adapt…
…pt for the assessment of the limits of tax regimes and exemptions, for which the turnover generated by all trust estates with the same settlor is used.
…icket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The procedures for applying the first paragraph, in particular the obliga…
I. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance…
…rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the same conditions as for accommodation es…
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