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Showing 271–280 of 2527 articles for “Art. 796-0 bis”
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…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant t…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
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…
A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the fo…
I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern…
As an exception to Article 568, in the overseas departments, from 1 January 2019 only persons who are qualified traders and hold a licence granted on behalf of the department by the president of the d…
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