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Showing 111120 of 7488 articles for Art. 1536 combined with Art. 1581 s.

French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies C

…b. Their purchases of gold other than investment gold where such gold has been acquired or imported with a view to its conversion into investment gold; c. Services whose purpose is to change the form,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IX: Special arrangements applicable to taxable persons supplying services to non-taxable persons or carrying out distance sales of goods or certain domestic supplies of goods

Article 298 sexdecies H

…ntermediary at the same time; 3° Any taxable person established on the territory of a third country with which the European Union has concluded an agreement on mutual assistance similar in scope to Co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies A

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies B

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.…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX: Special schemes

Article 298 sexdecies I

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title IIa: Provisions common to direct taxes and turnover taxes

Article 302 septies B

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Simplified tax regimes

Article 302 septies A

…lified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Simplified tax regimes

Article 302 septies AA

Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Provisions common to property liable to direct local taxes

Article 1518 A sexies

…rticle. This reduction also applies to the variation in rental value resulting from a change of use within the meaning of article 1406 for premises mentioned in the first paragraph of this I newly all…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duty and land registration tax

Article 1594 F sexies

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…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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