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Showing 301–310 of 7488 articles for “Art. 1536 combined with Art. 1581 s.”
…taxable amount is made up of the difference between the value of the goods determined in accordance with c of 1 of Article 266 and the purchase price of the goods;4° For taxable persons who have exerc…
…to the reduced rate of value added tax pursuant to Article 278 septies or of I of l'article 278-0 bis. The option is valid from the first day of the month following that of the request and until the e…
…es, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
…able persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
…f 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 deductible by the purchaser;2° Taxable resellers may not…
…ut a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid down by decree in the Conseil d'Etat, of the value added tax scheme applied…
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…
I. - The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absen…
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
…rice of acquisition of the property or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.
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