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Showing 301310 of 7796 articles for Art. CE 29-12-1995 n° 118754

French General Tax CodeIn force
IV: Farmers

Article 298 quater

…al products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b) Of supplies of agricultural products made to non-taxable legal persons who make intra-Communit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Intra-Community transactions involving new or second-hand means of transport

Article 298 sexies

…f more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of more than 7.2 kilowatts, intended for the transport of persons or goods, w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 septies

Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 octodecies

…e duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299 ter

…the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services. However, if the taxpayer ceases…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 duodecies

Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Operations involving manufactured tobacco

Article 298 quindecies

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 octies

The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 septdecies

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Farmers

Article 298 quinquies

…sions of a.II. - The flat-rate reimbursement allocated to the reseller is liquidated on the difference between the sale price and the purchase price of the live animal.The application of these provisi…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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