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Showing 2471–2480 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
1. Taxable persons who buy and resell investment gold as defined in 2 of article 298 sexdecies A must keep, for six years in support of their accounts, documents enabling their customers to be identif…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
…e on the invoice they issue the following: "Application of Articles 348 to 351 of Council Directive 2006/112/EC of 28 November 2006". Failing this, the option is deemed not to have been exercised.
No one may import, acquire free of charge or for a consideration, hire out or have repaired or transformed an appliance or parts of appliances suitable for the distillation, manufacture or pressing of…
The conditions for the layout of distilleries, the measures to ensure that distillers are taken in charge and their obligations, in particular those resulting from articles L. 26 and L. 32 du livre de…
…hich the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longer applicable;c. (Repealed).II.-The d…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
Except where it takes the place of registration duties under article 664, the land registration tax is not levied on deeds published with a view to the application of legislation on low-rent housing.
In accordance with Article L. 269-1 of the code de justice militaire, the fixed procedural fee applies to decisions of armed forces courts.
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