Article 302 bis P
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
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Showing 991–1000 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
…taking into account in particular the results of official controls carried out in the establishment and the self-checking and traceability measures it implements, within the meaning of Article 27 of R…
…w.II. - The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 3…
…eat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the customs department according to the same rules, under the same guarantees, priv…
…ons, 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 tax and from the obligations incumben…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
…he local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island; 2° Users of a digital interface are located in France if…
…300 bis or to the elements that form part of the same economic transaction within the meaning of I and II of article 257 ter: 1° The sum of the amounts collected by the taxpayer during the calendar y…
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…
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