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Showing 1061–1070 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
…repeated breaches of tax provisions, has been subject to the sanctions provided for in Articles L. 651-2, L. 653-2 and L. 653-8 of the French Commercial Code during the previous three years, or is sub…
…t paid by that taxable person to his principal ;3° For the transfers referred to in III of article 256, carried out by a taxable reseller, of second-hand goods, works of art, collectors' items or anti…
…departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
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.
…e and Réunion;2° Sales and imports of rice into the department of Réunion;3° (Repealed)4° (Repealed)5° In the departments of Guadeloupe, Martinique and Réunion:a. Imports of raw materials and products…
…rred to in articles 278-0 bis to 279-0 bis A and to article 298 octies;b) At the standard rate of 8.50% in other cases;2° (Repealed).
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