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Showing 731–740 of 40360 articles for “Art. R. 512-46-25 et s.”
…ut distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or not established on the territory of the European Union, carrying out distance selling of go…
…ot or wafer weighing more than one gram and of a purity equal to or greater than 995 thousandths, whether or not represented by securities; b. Coins of a purity equal to or greater than 900 thousandth…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
…article 278.III.-The persons presenting the goods to customs declare, electronically, in a monthly return, the value added tax collected under this special scheme. The declaration indicates the total…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
…lified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
…te of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting of:a) Either sales by lots triggering the rig…
…diovisual content free of charge, upon individual request made by an electronic communication process. Services whose audiovisual content is secondary, services whose main purpose is devoted to inform…
…xes applied the previous year in the same proportion;b) Or freely vary the rates of the four taxes between them. In this case:1° The rate of business property tax and the rate of council tax on second…
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