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Showing 9361–9370 of 44338 articles for “Art. CE 24-2-2017 n° 387972”
…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.
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
…or antiques subsequent to an import, an intra-Community acquisition or a supply subject to the reduced rate of value added tax pursuant to Article 278 septies or of I of l'article 278-0 bis. The opti…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
…axable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
…s out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid down by decree in the Conseil d'Etat, of the value added tax scheme appl…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
The Office Français de Protection des Réfugiés et Apatrides (French Office for the Protection of Refugees and Stateless Persons) will notify the asylum seeker of its decision in writing, by any means…
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