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Showing 151–160 of 59096 articles for “Art. s. 815-9 and 815-13”
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.
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…
…may deduct the value added tax they have borne in respect of supplies, intra-Community acquisitions and imports of goods or services directly linked to the production or transformation of this gold.
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…
…n a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of another person in transactions referred to in a of 1 of article 298 sexdecies A may…
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…
…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 a red…
…vailable to the administration information relating, in particular, to the origin, nature, quantity and holding of the goods stored and to the owners of these goods, where the following conditions are…
…igations 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 principal, the tax certificate prov…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
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