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Showing 941–950 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
…34 of the same code; II. II - In the social rental housing sector, the reduced rates of value added tax referred to in Article 278 sexies-0 A of this code apply to: A.-Deliveries and deliveries of soc…
…e or the exchange or sharing of a good or service.II.-.Where there are grounds for presuming that a taxable person, regardless of his place of establishment, domicile or habitual residence, who makes…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
…plementing them are investigated, recorded, prosecuted and punished in the same way as for indirect taxation.>III.
…ut his activity via an online platform is evading his obligations to declare or pay the value added tax due pursuant to Article 293 A, the administration may report this person to the operator of the…
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
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