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Showing 9351–9360 of 44338 articles for “Art. CE 24-2-2017 n° 387972”
…cation of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in the carrying…
…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 the previous year. In addition…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
…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…
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