Article 299 ter
…r in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services…
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Showing 2971–2980 of 46077 articles for “Art. 669 II”
…r in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services…
…ishment, no later than 25 April of the year following the year during which the tax became payable. II.-The tax is paid under the conditions provided for in article 1693 quater, except by taxpayers su…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
…by instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the services defi…
…provided over an internal network open to the public, within the meaning of the said Article L. 32.II. - The tax is based on the amount, excluding value added tax, of subscriptions and other sums pai…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
…nal data; 3° Receipts paid in consideration for the provision of a taxable service defined in 1° of II of Article 299 are understood to be all sums paid by users of this interface, with the exception…
All persons who separate and refine gold, silver or platinum for the trade, as well as auctioneers, ministerial officers or any other bodies (auction rooms, municipal credit institutions, etc.) carryi…
…fruit and vegetables mentioned in Article L. 611-4-1 of the French Rural and Maritime Fishing Code.II. a. The persons mentioned in I are exempt from this tax if they meet the following conditions:b.…
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