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Showing 2361–2370 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each o…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
…ons cease to be met following the sale to their occupants, under the conditions provided for by loi n° 84-595 du 12 juillet 1984 defining lease-to-own property, of housing mentioned in 1° of III of ar…
…instrument relating to mutual assistance similar in scope to that provided for by Council Directive 2010/24/EU of 16 March 2010 on mutual assistance for the recovery of claims relating to taxes, dutie…
…wances authorising operators to emit greenhouse gases, within the meaning of Article 3 of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme fo…
…ices is deemed not to be carried out in the European Union pursuant to Title V of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. III.-They also apply to tra…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
Manufacturers of gold, silver or platinum articles are subject to the guarantee legislation provided for in this chapter, not only in respect of their own production but also for articles which they h…
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