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Showing 921930 of 19774 articles for Art. France–US Estate & Gift Tax Convention

French General Tax CodeIn force
II: Actual turnover system

Article 266

1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 ter

I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 273

…the adjustments to which they must give rise;- the procedures according to which the deduction of tax charged on goods or services which are not used exclusively to carry out taxable transactions mu…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Deductions

Article 273 septies D

A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Reduced rate

Article 278 quater

Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Suspensive arrangements

Article 277 A

I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Rates

Article 278-0 A

By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 D

…er figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with the exception of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIa: Withholding of copyright tax

Article 285 bis

…r has waived this arrangement pursuant to 3, deduct from the amount of these rights the value added tax due by the author and pay this tax to the Treasury. 2. In the absence of an indication to the co…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIII: Imports

Article 293 A

1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…

AI translation · Updated 8 Nov 2023Open Article
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