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Showing 1621–1630 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons:1° For all services supplied to h…
I. - The place of supply of tangible movable property is deemed to be in France when the property is in France:a) At the time of dispatch or transport by the seller, by the purchaser, or on their beha…
I. - Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member S…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domic…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
The place of supply of services is located in France:1° Where the customer is a taxable person acting as such and has in France:a) The seat of his economic activity, except where he has a fixed establ…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
I. - By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community dista…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
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