I. – The following are to be included in the taxable amount: 1° Taxes, duties and levies of any kind except value added tax itself. 2° Expenses ancillary to the supply of goods or services such as commission, interest, packaging, transport and insurance costs charged to customers. II. – The following are not to be included in the tax base: 1° Cash discounts, rebates, discounts, rebates and other price reductions…
With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the purposes of determining this difference, the values are understood to…
With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor did not give rise to a right to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, the price expressed and the…
I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of several transactions subject to value added tax. II.-The taxable amount of a transaction included in an offer covered by I is made up, where there is an identical offer not…
I. – Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals. II. – (Provision no longer applicable).
1 The chargeable event for the tax occurs: a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out; a bis) For supplies other than those referred to in c of 3° of II of article 256 and for the supply of services which give rise to successive statements of account or collections, at the time of expiry of the periods…
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 the tax rounded to the nearest euro; the fraction of a euro equal to 0.50 being counted as 1. II. – The assessment of the tax payable in respect of self-supply of new…
I. – 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction. 2. The right to deduct arises when the deductible tax becomes chargeable to the person liable. However, persons who carry out occasional transactions subject to value added tax only exercise the right to deduct at the time of supply. 3….
1. Value added tax which has been levied in connection with sales or services shall be imputed or refunded under the conditions provided for in Article 271 when these sales or services are subsequently cancelled or terminated or when the corresponding receivables have become definitively irrecoverable. However, the tax may be charged or reimbursed from the date of the court decision pronouncing the judicial liquidation. The imputation or refund is…
1. Decrees in the Council of State shall determine the conditions of application of Article 271. They set out in particular: – the date on which the deductions may be made; – the adjustments to which they must give rise; – the procedures according to which the deduction of tax charged on goods or services which are not used exclusively to carry out taxable transactions must be limited or reduced….
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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