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Showing 881–890 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
…p, where there is an identical offer not comprising all or some of the services in this transaction and marketed by the supplier under comparable conditions. II.-The taxable amount of a transaction in…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
…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…
…ces is carried out;a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collections, a…
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…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…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…
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