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Showing 851–860 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…rthern Ireland at Akrotiri and Dhekelia are considered part of the territory of the Republic of Cyprus. 2° The European Community is the set of Member States, as defined in 1°.
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
…gation companies established abroad from the operation of foreign ships or aircraft are exempt from tax provided that a reciprocal and equivalent exemption is granted to French companies of the same n…
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
1. Each transfer of a single-use voucher by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The physical handing over of go…
…11° and 12° of Article 259 B and of the intra-Community distance sales of goods carried out by the taxable person is exceeded during the current calendar year or was exceeded during the previous cale…
…ed out outside the territory of the Member States of the European Union are exempt from value added tax.These provisions do not apply to the one-off supplies of services referred to in III of article…
…ufactured by processing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
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