Article 296 bis
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
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Showing 161–170 of 56915 articles for “Art. 1584 and 1595 bis”
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
…s, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the pur…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…p, where there is an identical offer not comprising all or some of the services in this transaction and marketed by the supplier under comparable conditions. II.-The taxable amount of a transaction in…
…relating to the whole of the co-ownership in respect of expenditure:1° Provided that the materials and equipment concerned comply with the technical characteristics and minimum performance criteria s…
…declaration of its results, the company produces:A statement that mentions the nature, consistency and characteristics of the assets transferred or the property acquired in lieu, the person, body, tr…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…agraph of the same III, the tax for which the taxable person referred to in II is liable is jointly and severally owed by the online platform operator.V.-The terms and conditions for the application o…
…the passenger vehicles within the meaning of Article L. 421-2 of the French code of taxes on goods and services that have been included in their assets or for which the company has assumed the costs…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
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