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Showing 311–320 of 57146 articles for “Art. 617 s. and Art. 625”
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.
…able 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…
…e 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 with the conditions laid down by decr…
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…
The communes, départements and regions must devote 1% of the amount of the investment to the insertion of works of art in all buildings that were subject, on 23 July 1983, the date of publication of l…
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…
…nth or quarter during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the normal actual taxation system ;b) On the annual return referred to in Article 287…
…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 twenty-two…
…in I of Article 150 VI, where the transferor or exporter is not domiciled in France for tax purposes. The exporter must be able to prove prior importation, prior introduction or acquisition in France…
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