1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the declaration provided for in 2 of article 287 dued by members of the group that it forms with taxable persons in which it holds, directly or indirectly, more than half of the capital or voting rights,…
The value added tax credit recognised by a taxable person who is a member of the group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calculation of the difference mentioned in b of 3 of the same article. This credit gives rise…
I.-Les redevables de la taxe prévue à l’article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by means of two instalments paid during the year in which it becomes due and at least equal to half the…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, paid and, where applicable, adjusted in accordance with the procedures laid down for the value added tax for which it is liable or, failing that, within sixty days of ceasing trading.
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph…
Les redevables de la taxe prévue à l’article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect of the previous calendar year. The additional tax due on the basis of the declaration referred to in V of article 302 bis KH is paid when the declaration is filed. Taxpayers who…
The conditions under which persons subject to the simplified scheme for declaring turnover taxes mentioned in article 302 septies A pay the taxes covered by this scheme are determined under the conditions provided for in article L. 171-1 of the code of taxes on goods and services.
I. – Value added tax is declared and collected when it becomes due, for the following transactions: 1° Imports for which the person liable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and 286 ter A; 2° (Repealed); 3° Transport between France and territories outside Community territory, within the meaning of Article 256-0, which are listed by decree. In these situations, value…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
Taxpayers pay value added tax and taxes assimilated to turnover tax by remote payment.
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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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