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Showing 21–30 of 36241 articles for “Art. L 277”
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…
For the professions of doctor and dental surgeon, the jury, constituted by drawing lots, is composed of :1° Members chosen from the sections or sub-sections of the National Universities Council govern…
I. - When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in Fr…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
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…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
…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, wher…
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…
The Government submits draft legislative and regulatory texts drawn up in the field defined by Article L. 1, in the light of the results of the consultation and negotiation procedure, to the National…
…urposes of this Book, the words "insurance undertaking" refer to the undertakings mentioned in Article L. 310-2 of this Code, mutual insurers or associations governed by Book II of the Mutual Code, pr…
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