Article 297 A
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…
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Showing 801–810 of 63703 articles for “Art. L. 237-29 and L. 237-31”
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…
…rticle 278-0 bis. The option is valid from the first day of the month following that of the request and until the end of the second calendar year thereafter. It is renewable by tacit agreement, for pe…
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…
…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 indemnity provided for in article L. 313-60 in the event of default by the lessee in the performance of hire-purchase contracts or leases accompanied by a promise to sell may not exceed 2% of the…
…enter the following information in the file of a natural person who is not registered in the Trade and Companies Register, in the Special Register of Commercial Agents or in the Special Register of L…
…appeal against the decision to open insolvency proceedings on grounds of international jurisdiction and the time limit for lodging that appeal; 3° The deadline for declaring claims with the electronic…
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