Article 246
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is grant…
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Showing 1531–1540 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
Profits made by maritime or air navigation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is grant…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I. - The following are to be included in the taxable amount:1° Taxes, duties and levies of any kind except value added tax itself.2° Expenses ancillary to the supply of goods or services such as commi…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerate…
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