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Showing 971–980 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
…on shall be deemed to be a taxable person who has not established the seat of his economic activity and does not have a fixed establishment within the territory of the European Union.The Member State…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
…able by any person liable to value added tax whose turnover for the previous calendar year exceeds €763,000 excluding value added tax.III. - It is based on expenditure incurred during the previous cal…
…03/85 of 23 December 1985 laying down detailed implementing rules concerning the common marketing standards for certain fresh or chilled fish;2. In the event of permanent withdrawal under the common o…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…may deduct the value added tax they have borne in respect of supplies, intra-Community acquisitions and imports of goods or services directly linked to the production or transformation of this gold.
…e, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
…The provision, via electronic communications, of a digital interface that enables users to contact and interact with other users, in particular with a view to the delivery of goods or the provision o…
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