1. On importation, the chargeable event occurs and the tax becomes chargeable at the time when the goods are deemed to be imported, within the meaning of 2 of I of Article 291. The import declaration means the customs declaration, within the meaning of Article 5(12) of the Union Customs Code, including for the trade referred to in Article 1(3) of the same code. 2. The person liable for the…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Community, provided they can prove that the intra-Community acquisition was subject to value added tax in that State.
I. – The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance, by electronic means, with a view to the sale of a good, the provision of a service or the exchange or sharing of a good or service. II. – Where there are grounds for suspecting that a person,…
I.-In accordance with 4° of 2 of Article 293 A, the persons mentioned in II who lodge the import declaration or who appoint the person who lodges the declaration for this purpose may opt to be liable for value added tax on importation. They exercise this option by indicating their valid identifier, as provided for in article 286 ter, on the import declaration. II.-The following may opt, where they are…
I. – For their supplies of goods and services, taxable persons established in France, with the exception of taxable persons carrying out an occult activity within the meaning of the second paragraph of Article L. 169 of the Book of Tax Procedures, benefit from an exemption which exempts them from paying value added tax, where they have not achieved: 1° A turnover in excess of : a) €91,900 in the…
The exemption mentioned 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 respect of the year or financial year during which the report is drawn up.
The exemption referred to in I and IV of article 293 B is not applicable: 1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transactions subject to value added tax by virtue of an option provided for in Articles 260,260 A et 260 B. 4° To the supply of new means of transport carried…
I. – The turnover figures referred to in I and IV of article 293 B are made up of the amount excluding value added tax of supplies of goods and services carried out during the reference period, with the exception of exempt transactions and disposals of tangible or intangible capital goods, but including real estate, banking, financial and insurance transactions that are not ancillary transactions and the transactions referred to…
Taxable persons benefiting from a tax exemption mentioned in Article 293 B may not deduct any value added tax or show the tax on their invoices, fee notes or any other document in lieu thereof. In the event of an invoice, fee note or any other document in lieu thereof being issued by these taxable persons for their supplies of goods and services, the invoice, fee note or document must…
I. – Taxable persons eligible for the exemption (1) referred to in article 293 B may opt for payment of value added tax. II. – This option takes effect on the first day of the month during which it is declared. It must cover a period of two years, including the period during which it is declared. It is renewable by tacit agreement, unless terminated at the end of each…
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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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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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