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Showing 861–870 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…s and money, as these activities are defined by decree, may, where they are exempt from value added tax, be subject to this tax by option.The taxable person who has exercised the option applies it onl…
Exempt from value added tax:1. (Business or transactions subject to another tax):1° to 3° (Repealed);4° commodity futures transactions carried out on a regulated market excluding those which determine…
…ix by decree, insofar as they have not been fixed by the legislation in force, the information that tax returns must contain with a view to the application of existing taxes and duties, as well as the…
…red is used as the reference date for calculating the capital gain. The calculation is based on the tax value recorded in the company's accounts. For securities remitted pursuant to nationalisation la…
I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establish…
…ort of the goods to the purchaser if the goods have been imported into France where the value added tax is declared under the special declaration and payment scheme provided for in Article 298 sexdeci…
…roperty located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member State of the Community, are not subject to value added t…
…red to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domicile or habitual residence in France.2. By way o…
For the purposes of applying value added tax, the letting of furnished or unfurnished premises whose final destination is furnished accommodation is always considered to be a supply of furnished accom…
…nsactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible property…
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