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Showing 111–120 of 55286 articles for “Art. s. 389 et 389-1”
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.…
…d holding of the goods stored and to the owners of these goods, where the following conditions are met: 1° The goods stored are intended to be the subject of a sale carried out via an electronic match…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
…article 278.III.-The persons presenting the goods to customs declare, electronically, in a monthly return, the value added tax collected under this special scheme. The declaration indicates the total…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
…ut distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or not established on the territory of the European Union, carrying out distance selling of go…
…° of II. II.-The tax credit is equal to 15% of the total amount of the following expenses incurred between 1 March 2020 and 31 December 2020 in France, in another Member State of the European Union or…
…opean Union, has his domicile or habitual residence there, may avail himself of the special scheme set out in this Article. This special scheme shall apply to all such services supplied in the Europea…
…rganismes d'habitations à loyer modéré mentioned in article L. 411-2 of the Code de la construction et de l'habitation, sociétés d'économie mixte mentioned in article L. 481-1 of the same code or soci…
…ising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acqui…
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