Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2001.
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Security Code or which are approved under the conditions provided for in articles L. 5123-2 and L. 5123-3 of the Public Health Code as well as, when prepared…
For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in the carrying out of that supply or service is considered to be a taxable person established outside France.
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended. However, where a supply of goods or services referred to in Article 259 A is carried out by a taxable person established outside France, the tax is paid by the purchaser, recipient or customer who…
I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each other at a distance, by electronic means, with a view to the sale of a good, the supply of a service or the exchange or sharing of a good or service. II.-.Where there are grounds for presuming that a taxable person,…
I. – Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax, where the conditions to which the granting of this exemption, this suspension or this rate is subject are not met. II. – Any recipient of transactions eligible for the reduced rates…
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.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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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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