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Showing 2041–2050 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable…
I. - 1. Imports of goods are subject to value added tax.2. The following are considered to be imports of goods:a. the entry into France of goods originating in or coming from a State or territory not…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
With the exception of table grapes, fresh grape harvests are subject to the obligations laid down in Articles 8 to 10 of Commission Delegated Regulation (EU) 2018/273 of 11 December 2017 and are liabl…
After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their obser…
For the application of the provisions of 1° of 7 of Article 158, certified public accountants must have an authorisation issued by the Government Commissioner to the regional council of the order of c…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
After informing the interested parties of any shortcomings observed in the performance of the agreement referred to in article 1649 quater L and having heard them, the Government Commissioner may with…
…of the same table:Applicable articlesIn the wording resulting from the decreeR. 518-0 and R. 518-0-1n° 2019-1197 of 20 November 2019R. 518-1No. 2005-1007 of 2 August 2005R. 518-2no. 2013-56 of 16 Janu…
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