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Showing 931–940 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
…individuals by a person liable for value added tax, must be the subject of a note stating the name and address of the parties, the nature and date of the operation carried out, the amount of its pric…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
…ported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2.…
…applications electronically via the portal made available to them in accordance with the procedures and within the time limits laid down by regulation.
…e France, the tax is paid by the purchaser, recipient or customer who is acting as a taxable person and who has a French value added tax identification number. The amount due is identified on the decl…
…which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which the purchaser or the customer established in France is liable for the tax, unless the…
…ption have benefited from a refund of value added tax provided for in article 271.III. - The option and its termination are declared to the tax department under the conditions and according to the sam…
…reement under which the personalised housing benefit is applied; > b) Premises in the social sector and in the private sector. b) Premises in the social and medico-social sector mentioned in IV of art…
…casional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
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