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Showing 1021–1030 of 2313 articles for “Art. I et IV · CGI Art. 1477 · CE plén. 30 March 1990”
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
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