Article 293 E
…emption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the event of an invoice, fee note or any ot…
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Showing 9331–9340 of 44273 articles for “Art. CE 24-2-1978 n° 97347”
…emption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the event of an invoice, fee note or any ot…
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
…ghts of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limits of tax regimes and exemptions, for which the turnover generate…
…each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The procedures for applying the first paragraph, in particular the obligations inc…
…exemption when the cumulative amount of the operations referred to in III and IV of article 293 B exceeds the sum of the turnover referred to respectively in III and IV of the same article in the refe…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
…entioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in res…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
…ts termination are declared to the tax department under the conditions and according to the same procedures as those provided for in 1° of I of article 286.
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