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Showing 901–910 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…cles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in the carrying out of that s…
…the amount of each of its operations, distinguishing, if necessary, between its taxable operations and those that are not.Each entry must show the date, a brief description of the items sold, the ser…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
…th a purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
…ny other document in lieu thereof being issued by these taxable persons for their supplies of goods and services, the invoice, fee note or document must bear the words: "VAT not applicable, Article 29…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
…ith the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes that are due as a result of the importation, with the exception of value added tax i…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
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