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Showing 201–210 of 7796 articles for “Art. CE 29-12-1995 n° 118754”
…entioned in Article 293 B is not applicable when the administration has drawn up a report of flagrance fiscale, under the conditions set out in Article L. 16-0 BA of the Book of Tax Procedures, in res…
…ts termination are declared to the tax department under the conditions and according to the same procedures as those provided for in 1° of I of article 286.
…y a person who is not authorised to charge value added tax in respect of that supply is the difference between the sale price and the purchase price.The definition of second-hand goods, works of art,…
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…
…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 opti…
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.
…axable 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…
…s out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid down by decree in the Conseil d'Etat, of the value added tax scheme appl…
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