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Showing 31–40 of 56769 articles for “Art. s. L. 620-2”
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…ut the terms and conditions for applying the provisions of this article and the reporting obligations. (Cf. Instruction 1996-10-23 4H-4-96.)
…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-…
…it of the following legal entities: 1° Organismes 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 a…
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…
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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