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Showing 891–900 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
…ue added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the marke…
…wing arrangements provided for by the Community regulations in force: customs clearance, warehouses and temporary storage areas, import or export warehouses, inward processing;2° The supply of goods i…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
I. - The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with t…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
…bsidised integration loan 1° of A of II 5.5% Social rental housing financed by a social rental loan and covered by the urban renewal policy 2° of A of II 5.5% Other social rental housing 3° of A of II…
…Pornographic theatrical performances, as well as transfers of rights relating to these performances and their interpretation, designated by the Minister responsible for culture following the opinion o…
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