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Showing 971–980 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the pla…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertake…
Services provided to their members by groups formed 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,…
Theatrical performances of a pornographic nature indicated in 2° of Article 279 bis may under no circumstances benefit from the exemptions from value added tax provided for by the legislative provisio…
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…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor di…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
I. - The following are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a…
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