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Showing 191–200 of 1584 articles for “Art. s. 150 VF”
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. He shall inform these owners of their value added tax obligations in France by all available means.>
…l amount of tax due are also indicated. The details of this declaration are laid down by decree.5 bis. Where it is necessary to make changes to the value added tax return after it has been submitted,…
…e added tax identification number or tax registration number allocated by each of these Member States. The procedures for this declaration are laid down by order of the minister responsible for the bu…
1. Taxable persons 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 th…
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.…
I. - For tax purposes, the following constitute an element 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…
…lified 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.
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