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Showing 321–330 of 38533 articles for “Art. s. L 141-14”
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…
I.-A. 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 ter…
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…
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.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
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…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
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…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
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