Article 298 septdecies
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…
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Showing 41–50 of 43946 articles for “Art. s. 1341-2”
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…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
…when it falls into the following categories: a) Remuneration paid to broadcasters for their services. a) Remuneration paid to authors of cinematographic or audiovisual works listed in Article L. 113-…
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…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
…eased by the fraction of the purchase price of the rights which corresponds to each of these elements. A decree sets out the procedures for applying the provisions of this article and the reporting ob…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
…d by the number of years that the dwellings are fully exempt from property tax on built-up properties. I ceases to apply to the dwellings referred to in III. I ceases to apply from the financial year…
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…
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