Article 297 C
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.
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Showing 641–650 of 63617 articles for “Art. L 581-29 and L 581-32”
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 clerk of the commercial court or of the judicial court shall request the keeper of the National Register of Companies, via the single body mentioned in Article R. 123-1, to enter the following inf…
With regard to decisions to open safeguard or receivership or compulsory liquidation proceedings opened on or after 26 June 2018, without prejudice to 1° of Article R. 123-298, the following informati…
Any amending entry mentioned or reported ex officio in the Trade and Companies Register by the Registrar of the Commercial Court or of the Court adjudicating in commercial matters shall be brought to…
The Institut national de la statistique et des études économiques (National Institute for Statistics and Economic Studies) requests that the National Register of Companies record the following in the…
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