Article 267 bis
…ufactured by processing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the…
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Showing 891–900 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…ufactured by processing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
…t be drawn up in duplicate. This certificate is drawn up in duplicate, one of which is given to the taxpayer, who keeps it to support his accounts. The hirer keeps the other copy for his records. The…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
…d on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph of 2° of I of article 262, by transmittin…
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