Article 270
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
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Showing 681–690 of 61998 articles for “Art. R 581-27 and R 581-29”
I. - Value added tax is assessed on the basis of returns filed by taxable persons in accordance with the conditions set out in Article 287.It applies to taxable sums and all items used to calculate th…
The standard rate of value added tax is set at 20%.
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
The conditions under which the Centre national du cinéma et de l'image animée receives from the tax authorities the information necessary for the collection and control of the taxes and contributions…
Any operator of a cinematographic entertainment establishment who intends to set up a formula for access to the cinema giving the right to multiple admissions in a number not defined in advance must r…
The Centre national du cinéma et de l'image animée may, within three years of the date of issue of the cinematographic exhibition licence, audit the production account referred to in article L. 213-24…
The Chairman of the Centre National du Cinéma et de l'Image Animée shall regulate the operation of this bulletin by means of decisions published in the Bulletin Officiel du Cinéma et de l'Image Animée…
The committee of experts provided for in 2 of IV of Article 220 terdecies of the General Tax Code comprises: 1° The director in charge of multimedia at the Centre national du cinéma et de l'image anim…
Calculation rates are reduced by 10%.
The maximum amount of support is €30,000, including a maximum of €20,000 for the author.
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