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Showing 71–80 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…n of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whatever their form, which do not have an establishment in France. By way…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
…regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is onl…
…f 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry products intended for heating;c) woo…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
…s of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for in the article 14…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
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