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Showing 911–920 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…ised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to finance the construction, acqu…
…agraph of the same III, the tax for which the taxable person referred to in II is liable is jointly and severally owed by the online platform operator.V.-The terms and conditions for the application o…
…a separate taxpayer for each trust contract, except for the assessment of the limits of tax regimes and exemptions, for which the turnover generated by all trust estates with the same settlor is used.
…th an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The pro…
…irst paragraph of the same III, the tax for which the person referred to in II is liable is jointly and severally payable by the online platform operator.V. - The terms and conditions for the applicat…
…conditions as for accommodation establishments;The supply of accommodation in classified campsites and the rental of pitches on classified campsites;The rental of reception areas or stopping places f…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
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