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Showing 921–930 of 12278 articles for “Art. US Estate Tax — QDOT”
…up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in respect of the year or financial year during which the report is drawn up.
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
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…
…deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in another Member State or has a fixed establishment…
I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…
…g to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a) Social rental housing covered by an agreement under which the personalised housing benefit is applied; > b) Premises…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
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…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
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