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Showing 91–100 of 14450 articles for “Art. 975 · CE 9 March 2016 n° 374893 · CE 27 July 2005 n° 269605”
…e in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separation of goods which, in the same consignment, have deteriorated as a resu…
The standard rate of value added tax is set at 20%.
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
…f the same table:Applicable articlesIn the wording resulting from the decreeR. 351-3no. 2014-551 of 27 May 2014R. 351-5No. 2005-1738 of 30 December 2005II. - For the application of I, in the second se…
Where, before or after the transfer of the sentenced person, the competent authority of the administering State requests the representative of the Public Prosecutor's Office to agree that the sentence…
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