For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limits of tax regimes and exemptions, for which the turnover generated by all trust estates with the same settlor is used.
1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant to 3, deduct from the amount of these rights the value added tax due by the author and pay this tax to the Treasury. 2. In the absence of an indication to the contrary from the author formulated…
I.-Any person liable for value added tax must: 1° Within fifteen days of commencing its operations, submit to the office designated by an order a declaration in accordance with the model provided by the administration. A declaration is also compulsory in the event of cessation of business; 2° Provide, on a form supplied by the administration, all information relating to its professional activity; 3° If it does not usually keep…
The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be subject to value added tax. A decree in the Council of State shall determine the conditions of application of this article.
The following shall be identified by an individual number: 1° Every taxable person who carries out supplies of goods or services entitling him to deduction; a) (Repealed) b) (Repealed) c) (Repealed) 2° Any taxable person or non-taxable legal person who makes intra-Community acquisitions of goods subject to value added tax in accordance with I of Article 256 bis or I of l’article 298 sexies, any person referred to in l’article…
I.- By way of derogation from Article 286 ter, taxable persons who occasionally carry out supplies of goods or services are not required to identify themselves by means of an individual number. II.-.Nor are taxable persons required to identify themselves if they exclusively carry out the following transactions: 1° Supplies of goods or services for which tax is payable by the recipient; 2° Removal of goods from the schemes provided…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256. 2. Every taxable person shall keep a register of the goods he transfers or which are supplied to him…
Any taxable person who facilitates, through the use of an electronic interface such as a marketplace, platform, portal or similar device, the supply of goods or services to a non-taxable person shall be required to record such supplies in a register. This register shall be sufficiently detailed to enable it to be verified that the value added tax has been correctly applied. The register shall be made available to the…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and within the time limit set by decree a return in accordance with the model prescribed by the administration. 2. Taxpayers subject to the normal actual taxation system file the return referred to in 1…
I. – The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in another Member State or has a fixed establishment there from which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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