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Showing 151–160 of 3003 articles for “Art. 28 juin 2018”
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be su…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall…
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…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 layi…
…or refrigeration for which tax is due in France by the purchaser pursuant to 2 quinquies of Article 283.II. - For the application of 2 of article 283 and in the absence of payment of the tax by the cu…
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