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Showing 921930 of 2313 articles for Art. 763 and 764 · CGI Art. 973

French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 G

I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Revenue declarations

Article 287

…iable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the time li…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
G: Special rates

Article 281 octies

…Social Security Code or which are approved under the conditions provided for in articles L. 5123-2 and L. 5123-3 of the Public Health Code as well as, when prepared from blood or its components, labi…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A ter: Individual identification number

Article 286 ter

…tions which fall within the economic activities referred to in the fifth paragraph of article 256 A and carried out outside France;4° Any taxable person receiving a supply of services in respect of wh…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 291

…ce of goods originating in or coming from a State or territory not belonging to the European Union, and which have not been released for free circulation, or of goods coming from a territory referred…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293

Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293 A bis

Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 279-0 bis A

…into, do not exceed the ceilings mentioned in the first paragraph of III of article 199 novovicies and whose monthly rent does not exceed the ceilings mentioned in the same III; 2° The recipient of t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
G: Special rates

Article 281 quater

…subject of a new staging, as well as circus shows featuring exclusively original creations designed and produced by the company and using the regular services of a group of musicians.A decree defines…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Persons liable for payment of the tax

Article 284

…ished under the conditions set out in Chapter III of Title IV of Book IV of the French Construction and Housing Code. It is also reduced to ten years when the property has been acquired by individuals…

AI translation · Updated 8 Nov 2023Open Article
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