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Showing 81–90 of 22656 articles for “Art. Cass. 3e civ. 28-11-2006 n° 05-20.436”
(1) (Repealed)2. In the case of imports of a non-commercial nature, the customs administration may levy flat-rate import duties other than value added tax and internal taxes on goods sent in small con…
A free zone is any territorial enclave established for the purpose of treating goods therein as not being in the customs territory for the application of customs duties and taxes to which they are lia…
1. Subject to the provisions of 2, 3 and 4 below, goods of any kind, irrespective of their quantity and irrespective of their country of origin, provenance or destination, are admitted to free zones.…
I. - The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has est…
The following shall be identified by an individual number:1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed)2°…
Cinema operators may submit an application for a first classification in year n+1 in the following cases:1° Opening of the cinema between 1st January and 31st December of year n-1;2° Refusal to classi…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…
The provisions of articles 49, 50 and 52 du décret n° 78-704 du 3 juillet 1978 sont applicables aux cessions et transmissions de parts sociales et à leur publicité.
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…
In the first paragraph of Article R. 713-28, the words: "to the territorial and regional chambers of commerce and industry" are replaced by the words: "to the Saint-Pierre-et-Miquelon chamber of agric…
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