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Showing 491–500 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
…s, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the pur…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…p, where there is an identical offer not comprising all or some of the services in this transaction and marketed by the supplier under comparable conditions. II.-The taxable amount of a transaction in…
…relating to the whole of the co-ownership in respect of expenditure:1° Provided that the materials and equipment concerned comply with the technical characteristics and minimum performance criteria s…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…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…
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