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Showing 211–220 of 10201 articles for “Art. CE 29-9-1989 n° 68212”
…e.2. The person liable for the tax is:1° Where the goods are the subject of a supply located in France, in accordance with I to IV of Article 258, or a distance selling of goods imported, dispatched o…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
…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 the previous year. In addition…
…emption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the event of an invoice, fee note or any ot…
I. - For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph o…
…each spectator or record and keep in a computerised system the data relating to admission, before access to the venue.The procedures for applying the first paragraph, in particular the obligations inc…
…exemption when the cumulative amount of the operations referred to in III and IV of article 293 B exceeds the sum of the turnover referred to respectively in III and IV of the same article in the refe…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject…
…entioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in res…
…ts termination are declared to the tax department under the conditions and according to the same procedures as those provided for in 1° of I of article 286.
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