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Showing 941–950 of 2313 articles for “Art. 4 and CGI Art. 111”
…subject of a new staging, as well as circus shows featuring exclusively original creations designed and produced by the company and using the regular services of a group of musicians.A decree defines…
…actions eligible for the reduced rates in accordance with Article 278 sexies, with the exception of 4° of III of the same Article 278 sexies, is required to pay the additional tax when the conditions…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
…individuals by a person liable for value added tax, must be the subject of a note stating the name and address of the parties, the nature and date of the operation carried out, the amount of its pric…
The exemption mentioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Pro…
…ported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2.…
…applications electronically via the portal made available to them in accordance with the procedures and within the time limits laid down by regulation.
…e France, the tax is paid by the purchaser, recipient or customer who is acting as a taxable person and who has a French value added tax identification number. The amount due is identified on the decl…
…which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which the purchaser or the customer established in France is liable for the tax, unless the…
…ption have benefited from a refund of value added tax provided for in article 271.III. - The option and its termination are declared to the tax department under the conditions and according to the sam…
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