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Showing 1941–1950 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The declining balance depreciation rates defined in 1 of Article 39 A are increased by 30% for equipment for the production, sawing and valorisation of forestry products, acquired or manufactured betw…
…a company and are exchanged as part of the transactions referred to in 1° of l'article 5 de la loi n° 86-793 du 2 juillet 1986 ou au titre IV de la loi n° 86-1067 du 30 septembre 1986 modifiée, la pl…
Exchanges and sales of woodlands and forests, interest shares in forestry groupings or shares in companies whose sole purpose is to hold woodlands and forests by forest savings companies must comply w…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
…nsaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor did not give rise to a right to deduct value added tax, th…
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…
…ed to in e of 1° of Article 261 C which have been the subject of the option provided for in Article 260 B, by the amount of profits and other remuneration;c. For self-supplies and intra-Community acqu…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
…312-9 and R. 312-10no. 2020-1565 of 10 December 2020R. 312-11No. 2014-737 of 30 June 2014R. 312-12n° 2020-1565 of 10 December 2020R. 312-13 to R. 312-17n° 2014-737 of 30 June 2014R. 312-18, with the…
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