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Showing 871–880 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertakes, jointly and severally with it, to pay the duties and penalt…
…carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a taxable person, are exempt from…
…aphic supports of pornographic works or works inciting to violence listed in 3° of Article 279 bis, and to admission fees for screenings during which these cinematographic or videographic works are sh…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
…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…
…taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate the tax rounded to the nearest euro; the fraction of a euro equal to…
…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…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…value added tax purposes in a Member State other than that in which the dispatch or transport began and who has provided the supplier with his value added tax identification number.The exemption does…
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