Article 302 bis S
…collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf…
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Showing 211–220 of 17853 articles for “Art. s. 150 V”
…collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf…
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…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
…ersons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where these purchase…
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…
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.…
…t of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longe…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
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