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Showing 571580 of 53957 articles for Art. R. 1334-29-2

French Consumer CodeIn force
Section 9: Provisions relating to the provision or delivery of information or documents on any durable medium other than paper

Article L314-29

Where the lender provides the borrower with information and documents via a secure personal space on the internet, the lender shall make the borrower aware of the existence and availability of such in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
III: Agriculture

Article 290 bis

…e latter with certificates each year showing the amount of their purchases paid for the previous year. In addition, these purchasers issue the same farmers with a purchase slip or delivery note for an…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 E

Taxable persons benefiting from a tax exemption 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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Entertainment venues

Article 290 quater

…discotheques and dance cafés are required to give their customers a ticket issued by a cash register.III. - Infringements of the provisions of this article and of the legislation implementing them ar…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 G

…he reference year or the sum of the turnover referred to in V of the same article in the current year.The transactions referred to in IV of article 293 B are only taken into account when the exemption…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Building work

Article 290 quinquies

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 BA

The exemption mentioned 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 Pro…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VIIIa: Basic excess

Article 293 F

I. - Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Overseas departments

Article 296 bis

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IIa: Second-hand goods, works of art, collectors' items and antiques

Article 297 B

…y of the month following that of the request and until the end of the second calendar year thereafter. It is renewable by tacit agreement, for periods of two calendar years, unless notice of terminati…

AI translation · Updated 8 Nov 2023Open Article
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