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Showing 2651–2660 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
…pay tax in another Member State of the European Union pursuant to Article 196 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.II.-The recapitulative state…
…(Obsolete provision).III. - The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société professionnelle des papiers de presse and press agencies incl…
Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the st…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
Unmarked works purchased by manufacturers and merchants, even for their personal use, must be presented for inspection within three days or broken. Any gold, silver or platinum work found unmarked at…
The State may repurchase, under conditions set by joint order of the Minister for the Economy and Finance and the Minister for Industry (1), stills that were used for the production of raw spirits and…
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