Article 297 B
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
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Showing 3441–3450 of 65175 articles for “Art. 1397 al. 9 and Art. 1341-2”
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors' items or antiques subsequent to an import, an intra-Community acquisition or a supply su…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
I. - 1° Value added tax included in the sale price of second-hand goods, works of art, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not dedu…
In order to benefit from the scheme provided for in Article 297 A, a taxable dealer who carries out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance wit…
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors' items or antiques must account for their transactions involving these goods separately by method of ta…
…be determined by reference to general documents under the conditions set out in articles R. 2112-2 and R. 2112-3 of the French Public Procurement Code.
Veterinary medicinal products for which the Director General of the Agence nationale de sécurité sanitaire de l'alimentation, de l'environnement et du travail has restricted the conditions of supply t…
…all respond via the Europol national unit mentioned in paragraph 2 of Article 7 of Regulation 2016/794 of 11 May 2016 on the European Union Agency for Law Enforcement Cooperation (Europol) to duly jus…
The enforcement measures provided for in Article L. 412-1 : 1° The provisions of Articles 4 to 7 and paragraph 4 of Article 11 and paragraph 3 of Article 17 of Implementing Regulation (EU) No 543/2011…
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