Article 261
…xcluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as part of mutual aid between farmer…
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Showing 4881–4890 of 68983 articles for “Art. 757-1 and 757-2”
…xcluding those which determine the termination of the commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as part of mutual aid between farmer…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
…y of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transp…
…to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, the price expressed and the charges added to it; 2° On the other hand, as the case may be: a) e…
…e added tax only exercise the right to deduct at the time of supply.3. The tax charged on the goods and services is deducted from the tax due by the taxpayer in respect of the month during which the r…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
…le transactions must be limited or reduced.2. These decrees may lay down exclusions or restrictions and define special rules, either for certain goods or services, or for certain categories of busines…
…the instance of the court clerk by registered letter with acknowledgement of receipt to the debtor and to the registered creditors with elected domicile whose names are indicated in the order. The co…
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