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Showing 4991–5000 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
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…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
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…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
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