Article 261 C
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
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Showing 1161–1170 of 22566 articles for “Art. US Estate Tax — Form 706 instructions”
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
…d on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph of 2° of I of article 262, by transmittin…
The standard rate of value added tax is set at 20%.
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…
…ntending 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 undertakes, jointly and severall…
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
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