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Showing 131–140 of 52403 articles for “Art. s. 414-1”
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.…
…I. He shall inform these owners of their value added tax obligations in France by all available means.>
…behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions…
…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…
…cial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financial year or tax year following this exemption period are only…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
…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,…
…interest or any other remuneration of the loan, or of the security representing one of these rights.The provisions of this II are applicable to a loan which is the subject of successive issues and a…
…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…
…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-…
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