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Showing 241–250 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
…ms or antiques subsequent to an import, an intra-Community acquisition or a supply subject to the reduced rate of value added tax pursuant to Article 278 septies or of I of l'article 278-0 bis. The op…
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
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…
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…
The seller or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than…
The following are exempt from the tax:1° Transfers made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une c…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
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