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Showing 961–970 of 2313 articles for “Art. 746 · CGI Art. 726”
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
I.-La taxe prévue à l'article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287…
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.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
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