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Showing 941–950 of 61998 articles for “Art. R 581-27 and R 581-29”
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…
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 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…
The SICAV is a public limited company (société anonyme) or a simplified joint-stock company (société par actions simplifiée), other than a simplified joint-stock company (société par actions simplifié…
When the contracting public entity accepts, under the conditions provided for in Article L. 313-29-1 or Article L. 513-14, one or more assignments of receivables, each of which relates to all or part…
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