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Showing 601–610 of 3038 articles for “Art. 29 juin 2005”
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…
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Ar…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
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…
…ded for industrial use may, as an option, make each supply of gold referred to in a of 2 of Article 298 sexdecies A to another taxable person.3. Taxable persons acting in the name and on behalf of ano…
…eding €150 or its equivalent in national currency, the special arrangements provided for in Article 298 sexdecies H is not used, the person who presents the goods to customs on behalf of the person to…
Where an entry has been registered even though it was inadmissible because an essential condition was missing, the court in charge of the register may strike it off ex officio. It must inform the inte…
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