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Showing 691–700 of 40894 articles for “Art. L 621-29-8”
I.-The tax provided for in article 299 is 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 be…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
I. - The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, takin…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
I. - The flat-rate refund is calculated on the basis of the amount:a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France;b)…
…Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of…
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…
The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return…
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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