I. – Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.
II. – (Provision no longer applicable).
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title II: Turnover taxes and similar taxes | Chapter 1: Value added tax | Section II: Tax base | II: Actual turnover system | Article 268 ter of the French General Tax Code
I. – Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.
II. – (Provision no longer applicable).
I. – Des décrets en Conseil d’Etat peuvent fixer des modalités particulières de détermination de la base d’imposition pour l’imposition des ventes d’animaux de grande valeur.
II. – (Disposition devenue sans objet).
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75001, Paris France
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