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Showing 311–320 of 10201 articles for “Art. CE 29-9-1989 n° 68212”
Committee meetings are not open to the public. In the absence of a consensus, the committee decides by a majority of the votes of the members present. In the event of a tie, the chairman of the meetin…
…based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax becomes due, in return for a taxable servic…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…al products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b) Of supplies of agricultural products made to non-taxable legal persons who make intra-Communit…
…f more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of more than 7.2 kilowatts, intended for the transport of persons or goods, w…
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…
…e duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the…
…the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services. However, if the taxpayer ceases…
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…
As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxa…
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