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Showing 261–270 of 1876 articles for “Art. s. 202 ter”
…e been imported into France or another Member State of the European Union from a third country or a territory outside the European Union ; 3° The goods stored are the property of a taxable person who…
…ot established the seat of his economic activity and does not have a fixed establishment within the territory of the European Union.The Member State to which the taxable person not established within…
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…
…The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third territori…
…ld in the form of a bar, ingot or wafer weighing more than one gram and of a purity equal to or greater than 995 thousandths, whether or not represented by securities; b. Coins of a purity equal to or…
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.…
…procedures and subject to the same penalties, guarantees, securities and privileges as customs duties.V.-Persons presenting goods to customs shall take the necessary measures to ensure that the tax is…
…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.
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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