Article 292
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
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Showing 311–320 of 53957 articles for “Art. R. 1334-29-2”
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
…and the mayor or mayors mentioned, as the case may be, in the third or fourth paragraph of article R. 752-29-2, setting them a deadline for responding that may not be less than fifteen days. The requ…
1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1°…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
…Union and which are the subject of an exempt supply by the importer pursuant to I of article 262 ter.IV.-.Imports of goods the supply of which is exempt pursuant to I to III of article 262-00 bis are…
I.-It is hereby instituted a tax due in respect of sums collected by businesses in the digital sector defined in III, in return for the provision in France, over the course of a calendar year, of the…
1. The following are exempt from value added tax:1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion;2° Sales and…
I. - 1. in Corsica, value added tax is levied at the rate of:1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ;2° 2.10% as regards:The transactions referred to in 1°, 1°…
For the application of articles R. 2224-26 and R. 2224-29, the opinion of the deliberative body of the municipality or group of local authorities is deemed to be favourable when the latter, duly reque…
1. Subject to the provisions of 4 and 5 below, and unless special provisions are made to the contrary, goods placed in free zones may, on leaving the free zone, be put to the same uses as if they had…
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