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Showing 431–440 of 36882 articles for “Art. Décret 2015-587 du 29-5-2015”
…cluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax becomes due, in return for a taxable service provided in France. Ho…
…n of paper by the press publishers they supply. As regards intra-Community acquisitions of these products, value added tax becomes chargeable under the conditions set out in d of 2 of article 269.
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
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…
…geable event for the tax provided for in article 299 is constituted by 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…
…f 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 taxable transactions carried out in France by the supp…
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…
For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, know…
…ing the value added tax itself.It is paid by the supplier within the same period as the consumption duty.
…le service; II - The taxable services referred to in 1° of II of article 299 are supplied in France during a calendar year if: > 1° Where the digital interface enables the supply of goods or services…
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