Article 298 sexdecies I
…are sent may take advantage of the special scheme provided for in this article for the declaration and payment of value added tax on importation in respect of goods dispatched or transported to Franc…
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Showing 41–50 of 64444 articles for “Art. s. 1341-2 and 2224”
…are sent may take advantage of the special scheme provided for in this article for the declaration and payment of value added tax on importation in respect of goods dispatched or transported to Franc…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
…n a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of another person in transactions referred to in a of 1 of article 298 sexdecies A may…
…the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase price of t…
…reement under which the personalised housing benefit is applied; > b) Premises in the social sector and in the private sector. b) Premises in the social and medico-social sector mentioned in IV of art…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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…
…may deduct the value added tax they have borne in respect of supplies, intra-Community acquisitions and imports of goods or services directly linked to the production or transformation of this gold.
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