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Showing 6231–6240 of 56672 articles for “Art. L. 143-2”
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,…
1. In the cases listed in article 2 of law no. 83-1119 of 23 December 1983, the following may be decided, in accordance with the terms and conditions of application laid down by decree in the Conseil…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
Article 2493 is applicable under the conditions set out in Article 17-2. However, articles 21-7 and 21-11 are applicable to a child born in Mayotte to foreign parents before the entry into force of th…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
1. Imported or exported products are subject to the Tariff Law in the state in which they are located at the time it becomes applicable to them. 2. However, the customs service may authorise the separ…
1. Any ship that has been registered in one part of the Customs territory and transfers its port of registry to another part of the same territory is required to pay any difference that may exist betw…
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
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