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Showing 961–970 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
…l entities whose capital is wholly owned, directly or indirectly, by persons liable for corporation tax; > d) Public administrative bodies d) Public administrative bodies; > e) Retirement and pension…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
…up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in respect of the year or financial year during which the report is drawn up.
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
…deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in another Member State or has a fixed establishment…
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