I. – 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party: a. For supplies of goods or services which he carries out for another taxable person, or for a non-taxable legal person, and which are not exempt pursuant to Articles 261 to 261 E ; b. For the supplies of…
I. – When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in France accredited with the tax department, who undertakes to complete the formalities incumbent on this person and, in the case of taxable transactions, to pay the tax on its behalf. Failing this, the value added tax…
I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added tax identification number, to whom they have supplied goods under the conditions set out in I of Article 262 ter or to whom goods are destined under the conditions provided for in III bis of Article 256 and…
Taxable persons established in France may apply for a refund of the value added tax borne in another Member State under the conditions laid down in Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, by submitting their refund…
People liable for value added tax who make purchases from farmers benefiting from the flat-rate refund (1) issue the latter with certificates each year showing the amount of their purchases paid for the previous year. In addition, these purchasers issue the same farmers with a purchase slip or delivery note for any payment corresponding to purchases. (Repealed). (1) See art. 298 quater and 298 quinquies.
I. – In venues where shows with an admission charge are organised, the operators must issue a ticket to each spectator or record and keep in a computerised system the data relating to admission, before access to the venue. The procedures for applying the first paragraph, in particular the obligations incumbent on the operators of a venue, as well as the manufacturers, importers or merchants of admission tickets, are laid…
Any provision of services including the execution of real estate work, whether or not accompanied by a sale, supplied to private individuals by a person liable for value added tax, must be the subject of a note stating the name and address of the parties, the nature and date of the operation carried out, the amount of its price and the amount of value added tax. The original of the…
I. – 1. Imports of goods are subject to value added tax. 2. The following are considered to be imports of goods: a. the entry into France of goods originating in or coming from a State or territory not belonging to the European Union, and which have not been released for free circulation, or of goods coming from a territory referred to in 1° of Article 256-0 of another Member…
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force. However, the tax base shall include: 1° Taxes, duties, levies and other taxes that are due as a result of the importation, with the exception of value added tax itself; 2° Incidental costs, such as commission, packaging, transport and insurance costs incurred up to the first place of destination…
Goods that are temporarily exported and reimported after having undergone repair, processing, adaptation, alteration or working outside the territory of the Member States of the European Community are subject to tax, upon reimportation, on the value of the goods and services supplied by the supplier.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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