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Showing 911–920 of 3919 articles for “Art. Art. 810 bis”
…pment of works mentioned in 1° entrusted by these companies to external stylists or style offices.I bis. - The companies mentioned in 1° and 3° of III of this article and taxed on the basis of their a…
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. - 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…
…t 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…
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.
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…
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…
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