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Showing 981–990 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed pr…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those diff…
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
…able event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those referred to in c…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
I. - Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.II. - (Provision no longer applicable).
1. Decrees in the Council of State shall determine the conditions of application of Article 271.They set out in particular:- the date on which the deductions may be made;- the adjustments to which the…
Value added tax is levied at the rate of 10% on supplies of magistral preparations, officinal products and medicines or pharmaceutical products intended for use in human medicine and covered by the ma…
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