Article 298 bis
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
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Showing 991–1000 of 2313 articles for “Art. 746 · CGI Art. 726”
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
I. - The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, inso…
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and pro…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
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…
Works imported from a non-EU country must be presented to the customs authorities for customs clearance. After the responsibility stamp has been affixed at the importer's premises, the works are then…
When works from another Member State of the European Community or another State party to the Agreement establishing the European Economic Area or from Turkey are placed on the market which do not bear…
The retail price of each product, expressed per 1,000 units or per 1,000 grams, is the same throughout France and is freely determined by manufacturers and approved suppliers. For each package, the re…
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