French General Tax CodeIn force
A: Standard rate
Article 278
The standard rate of value added tax is set at 20%.
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Showing 901–910 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
The standard rate of value added tax is set at 20%.
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequentl…
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
…ntending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertakes, jointly and severall…
…mbers by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not hav…
…ed in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisions in force.The same applies to transfers of rights rela…
…tributions, the strict reimbursement of their share of common expenses, are exempt from value added tax under the conditions set out in the aforementioned article.
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
…rticle 260, if the acquisition by the transferor did not give rise to a right to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, the price expresse…
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