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Showing 951–960 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291.The import declaration m…
…2° To the transactions referred to in Article 298 bis ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new mean…
…ocial and medico-social sector IV 5.5% Building land intended for premises subject to a transaction taxable at the reduced rate V 10%For the transactions mentioned in 1° of B of II of article 278 sexi…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in…
I.-Any person liable for value added tax must:1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by th…
…ds as soon as they no longer meet the conditions that allowed them not to be subject to value added tax. A decree in the Council of State shall determine the conditions of application of this article.
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number.II.-.No…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
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