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Showing 851–860 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
…road from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is granted to French companies of the same nature. The terms of the exempti…
…acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting as such and who does not benefit in his State from the special exemption scheme for small businesses, are al…
…shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of goods or the actual provision of services in exchange for a single-use voucher accept…
…tal value specified in 1 of II of Article 259 D of the supplies of services referred to in 10°, 11° and 12° of Article 259 B and of the intra-Community distance sales of goods carried out by the taxab…
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…
…s, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the pur…
…es mentioned in Article 1560 of this Code, Article L. 2333-56 of the General Local Authorities Code and 2 to 9 of II of Article 34 of Law no. 2017-1775 of 28 December 2017 on the rectifying finances f…
…for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace such foodstuffs, with the exception of the follo…
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