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Showing 41–50 of 2313 articles for “Art. 4 and CGI Art. 111”
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
…rticle 278-0 bis. The option is valid from the first day of the month following that of the request and until the end of the second calendar year thereafter. It is renewable by tacit agreement, for pe…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
…e provided for in Article 297 A, a taxable dealer who carries out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid down by decr…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
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