Article 293 G
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
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Showing 351–360 of 32230 articles for “Art. Loi 2011-900 du 29-7-2011”
I. - The taxable persons referred to in III of article 293 B who meet the conditions for exemption and who have not opted for payment of value added tax are excluded from the benefit of the exemption…
…the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject of a note stating the name and add…
…rt of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in respect of the year or financial year during which the report is drawn up.
…may opt for payment of value added tax.II. - This option takes effect on the first day of the month during which it is declared.It must cover a period of two years, including the period during which i…
…he total amount of purchases of second-hand goods, works of art, collectors' items or antiques made during each of the periods under consideration.If during a period the amount of purchases exceeds th…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions refer…
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…
…ms or antiques subsequent to an import, an intra-Community acquisition or a supply subject to the reduced rate of value added tax pursuant to Article 278 septies or of I of l'article 278-0 bis. The op…
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.
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