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Showing 5051–5060 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
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…
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