Chapter 1: Value added tax

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 – (Provision no longer applicable).