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 1541–1550 of 36099 articles for “Art. s. 1304 to 1304-6 · Art. 1305 · Art. 2367 · Art. 1179”
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.
…able 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…
…exchange with the competent authorities of the other Member States of the European Union or parties to the Agreement on the European Economic Area of the information necessary to deal with a complaint…
…on provided for in article L. 321-24, the council shall inform the applicant of any missing documents.
The provisions of articles R. 732-6, R. 733-1, R. 733-3 and R. 733-5 to R. 733-13 are applicable to foreign nationals assigned to residence pursuant to article L. 751-6.
…ntioned in 5° and 6° of Article R. 4211-1 are modified in line with scientific and technical progress.
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