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Showing 881–890 of 2313 articles for “Art. 4 and CGI Art. 111”
…ion of the initial invoice. 2. Value added tax invoiced under the conditions defined in article 283 4 may not be deducted by the person who received the invoice. 3. Value added tax relating to a suppl…
…lating to these goods, up to the limit of the amount of such supplies made during the previous year and relating to goods subject to this tax.To benefit from the above provisions, the interested parti…
…regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertakes, jointly and severally with it, to pay the duties and penalt…
…ed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261, or for which they do not have the status of a ta…
…aphic supports of pornographic works or works inciting to violence listed in 3° of Article 279 bis, and to admission fees for screenings during which these cinematographic or videographic works are sh…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
…y of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly linked to the export;2° the supply of goods dispatched or transp…
…taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate the tax rounded to the nearest euro; the fraction of a euro equal to…
…to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, the price expressed and the charges added to it; 2° On the other hand, as the case may be: a) e…
The following are exempt from value added tax:1° Rentals of land and buildings for agricultural use;1° bis Rentals of buildings resulting from a lease conferring a right in rem;2° Rentals of undevelop…
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