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Showing 61–70 of 26950 articles for “Art. s. 1306 to 1308”
…levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
…t by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…he supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax.III. - (1) The…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…activity. II. - The tax is collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented…
…ty tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelling located on these properties is subjec…
…ax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transpor…
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