French General Tax CodeIn force
I: Rates
Article 281 sexies
…d charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
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Showing 2461–2470 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…d charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
…31-1 of the same code; 5° A social rental loan is defined as a regulated loan granted after 8 March 2001 to finance social rental housing, the construction, acquisition or improvement of which is not…
…transport;b quinquies. (Repealed);b sexies. (Repealed);b septies. If carried out until 31 December 2025, silvicultural and forestry work carried out for the benefit of farmers, including forest path…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
…ing of III of Article L. 430-1 of the Commercial Code, of the company referred to in Article L. 313-20 of the Construction and Housing Code; c) Legal entities whose capital is wholly owned, directly o…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
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