Article 298 decies
…e 298 septies are determined under the same conditions as for companies that become liable for this tax, taking into account, where applicable, any rights that have been exercised prior to that date.I…
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Showing 991–1000 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…e 298 septies are determined under the same conditions as for companies that become liable for this tax, taking into account, where applicable, any rights that have been exercised prior to that date.I…
…riodical publication grouping and distribution companies do not give rise to payment of value added tax when they concern periodical writings within the meaning of the law of 29 July 1881. Publishers…
…Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…
…ate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b) Of supplies of…
…new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of transport dispatched or transp…
…code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1.05% in the departments of Guadel…
…roducts subject to excise 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…
The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…
The chargeable 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…
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