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Showing 641–650 of 7796 articles for “Art. CE 29-12-1995 n° 118754”
…n article 297 A and agents are required to request, on behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant…
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.
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…
…carried out via an electronic matchmaking platform; 2° The goods stored have been imported into France or another Member State of the European Union from a third country or a territory outside the Eur…
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual resid…
…cial declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent establishment there and who supplies services to non-tax…
…such gold has been acquired or imported with a view to its conversion into investment gold; c. Services whose purpose is to change the form, weight or purity of gold, including investment gold. 2. Whe…
…scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third territories or countries; 2° Any taxable person, whether or…
…f investment gold, including where the investment gold is traded on gold accounts or in the form of certificates or contracts which give the purchaser a right of ownership or claim over that gold; b.…
1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax.2.…
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