Article 297 A
…ase price of the goods;4° For taxable persons who have exercised the option provided for in Article 297 B, the purchase price referred to in 1° and 3° means, depending on the case, the amount of the d…
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Showing 151–160 of 2182 articles for “Art. 29 nov. 2018”
…ase price of the goods;4° For taxable persons who have exercised the option provided for in Article 297 B, the purchase price referred to in 1° and 3° means, depending on the case, the amount of the d…
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…
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.
…rt, collectors' items or antiques that have been taxed in accordance with the provisions of Article 297 A is not deductible by the purchaser;2° Taxable resellers may not deduct the value added tax rel…
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…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of:a) Construction work on progressive social housing, financed under the conditions…
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…
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