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Showing 1191–1200 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
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…
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.
…adeloupe, Martinique and Réunion:a. Imports of raw materials and products, the list of which is set by joint orders of the Minister of the Economy and Finance and the Minister responsible for the over…
…tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred 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° (Rep…
…luded 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 deductible by the purchaser;2°…
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…
…d services which suspend the excise duty on energy mentioned in Article L. 312-1 of the same code.1 bis. The suspensive tax regime provided for in a of 2° of I of Article 277 A of this code applies to…
…pect of:a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and…
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…
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