Article 302 bis WA
…procedures and subject to the same penalties, guarantees, securities and privileges as value added tax.Claims are submitted, investigated and judged according to the rules applicable to that same tax…
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Showing 971–980 of 12278 articles for “Art. US Estate Tax — QDOT”
…procedures and subject to the same penalties, guarantees, securities and privileges as value added tax.Claims are submitted, investigated and judged according to the rules applicable to that same tax…
…typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items made…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…where it is not otherwise provided. Unless expressly provided otherwise, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
…l butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in respect of these same animals, or, with a view to slaughter, to a person liable for value add…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
I. - A tax is hereby introduced payable by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service i…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
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