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Showing 971–980 of 2313 articles for “Art. CGI — DMTG”
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…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
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…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
I. - The flat-rate refund instituted by article 298 quater benefits:a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in resp…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
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