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Showing 281–290 of 38704 articles for “Art. s. L. 145-15 &”
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
…behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions…
For the supplies mentioned in 1 and 2 of article 298 sexdecies B, the tax is paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.
…I. He shall inform these owners of their value added tax obligations in France by all available means.>
…l amount of tax due are also indicated. The details of this declaration are laid down by decree.5 bis. Where it is necessary to make changes to the value added tax return after it has been submitted,…
…e added tax identification number or tax registration number allocated by each of these Member States. The procedures for this declaration are laid down by order of the minister responsible for the bu…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…must apply it to all his distance selling of goods imported from third territories or third countries. B.-For the purposes of this scheme, distance selling of goods imported from third territories or…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
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