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Showing 10111020 of 17089 articles for Art. US–France Estate & Gift Tax Protocol

French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 nonies

Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 decies

…e 298 septies are determined under the same conditions as for companies that become liable for this tax, taking into account, where applicable, any rights that have been exercised prior to that date.I…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 undecies

…riodical publication grouping and distribution companies do not give rise to payment of value added tax when they concern periodical writings within the meaning of the law of 29 July 1881. Publishers…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VII: Operations involving manufactured tobacco

Article 298 sexdecies

…Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Tax on the operators of electronic contact platforms for the provision of certain transport services

Article 300 quater

The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in Fran…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Farmers

Article 298 quater

…ate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b) Of supplies of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Intra-Community transactions involving new or second-hand means of transport

Article 298 sexies

…new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of transport dispatched or transp…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Regime for the press and its suppliers

Article 298 septies

…code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1.05% in the departments of Guadel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section X: Application procedures

Article 298 octodecies

…roducts subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IX: Slaughter health fees

Article 302 bis O

The rate of this fee is set per animal of each species, subject to a ceiling of 150% of the average flat-rate levels defined in euros by decision of the Council of the European Union. This fee may be…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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