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Showing 2261–2270 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
…ons cease to be met following the sale to their occupants, under the conditions provided for by loi n° 84-595 du 12 juillet 1984 defining lease-to-own property, of housing mentioned in 1° of III of ar…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they h…
Sont affranchés des formalités à la circulation :1° (Repealed);2° (Repealed);3° and 4° (repealed)5° (Repealed);6° Under the conditions laid down by order of the Minister responsible for the budget mad…
The legal titles of gold works and the legal titles of silver or platinum works are as follows: a) 999 thousandths, 916 thousandths, 750 thousandths, 585 thousandths and 375 thousandths for gold artic…
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