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Showing 2171–2180 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II - The supply of work under contract is subject…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for t…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
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