Article 272
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…
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Showing 421–430 of 37259 articles for “Art. L 223-27”
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…
Any person or company intending 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 undertake…
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…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
…ed person, the competent authority of the administering State requests the representative of the Public Prosecutor's Office to agree that the sentenced person may be prosecuted, sentenced or deprived…
Article R. 544-1 is applicable in New Caledonia as amended by Decree no. 2019-1235 of 27 November 2019.
Article R. 544-1 is applicable in French Polynesia as amended by Decree no. 2019-1235 of 27 November 2019.
I. - On the front of slips no. 2, 3, 4 and 5, on the left-hand side of "B. Encaissement", the offender and the ticketing officers affix their signatures under the words: "He acknowledges having been i…
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