Article 293 A quater
…import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation.They exercise this option by indicating their valid ide…
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Showing 1171–1180 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation.They exercise this option by indicating their valid ide…
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
…ns, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Security Code or whic…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
…ing undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are subject to tax, upon reimportation, on the value of the goo…
…f newly created dramatic, lyrical, musical or choreographic works or classical works that are the subject of a new staging, as well as circus shows featuring exclusively original creations designed an…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
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