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Showing 111–120 of 15236 articles for “Art. s. 496 et 504”
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…
…€15,000 or more. 2. Where they are subject to the obligations of article 537, taxable persons may meet the obligation mentioned in 1 by producing the register provided for in this article. 3. Taxable…
…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…
…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…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
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…
…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…
…ot 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 greater than 900 thousandth…
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.…
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