Article 289 A
…edited with the tax department, who undertakes to complete the formalities incumbent on this person and, in the case of taxable transactions, to pay the tax on its behalf. Failing this, the value adde…
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Showing 941–950 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…edited with the tax department, who undertakes to complete the formalities incumbent on this person and, in the case of taxable transactions, to pay the tax on its behalf. Failing this, the value adde…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
…added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° o…
…1 of Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC, are not taken into account where they have a direct and inseparab…
…in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financing a precautionary stock of press paper equivalent to three months' consumption of paper…
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