Article 300 bis
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…
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Showing 3001–3010 of 46187 articles for “Art. 750 II”
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.…
Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…
…iations by the tax authorities are specified in the agreement referred to in Article 371 O of Annex II. Associations are required to carry out concordance, consistency and plausibility checks on their…
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