Article 297 B
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…
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Showing 5591–5600 of 17465 articles for “Art. Form 2044 spéciale”
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.
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…
The proceedings are immediately referred to the Investigating Chamber. The person claimed shall appear before it within eight days of being presented to the Public Prosecutor. At the request of the Pu…
…the competent authorities pursuant to Article 87 of the Statute which, after ensuring that they are formally in order, shall transmit them to the Public Prosecutor at the Paris Court of Appeal and, at…
The provisions of articles 627-4 to 627-10 are also applicable if the person claimed is prosecuted or convicted in France for charges other than those covered by the request from the International Cri…
Requests for mutual assistance from the International Criminal Court shall be sent to the competent authorities pursuant to Article 87 of the Statute in the original or in a certified copy accompanied…
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