Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving rise to the right to deduct and are operated exclusively by means of electrical energy. The same applies when such vehicles are leased and the tax relating to this lease is not deductible.
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-road vehicles or machinery assigned exclusively to the operation of ski lifts and ski areas, in accordance with the conditions laid down by decree.
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interest and of a general humanitarian, educational, social or charitable nature under conditions laid down by decree. .
I. – Taxable persons are authorised to receive or import goods free of value added tax if they are destined for a supply for export, an exempt supply under I of article 262 ter, a supply where the place of supply is within the territory of another Member State of the European Union pursuant to 1° of the I of article 258 A or a supply outside France pursuant to…
Any person or company intending to avail itself of a legal or regulatory provision to receive products free of value added tax may be required to present, beforehand, a solvent guarantor who undertakes, jointly and severally with it, to pay the duties and penalties that may be charged to it. The detailed rules for the application of this article shall be laid down by order of the Secretary of State…
I. – The following transactions are carried out under suspension of payment of value added tax: 1° The supply of goods intended to be placed under one of the following arrangements provided for by the Community regulations in force: customs clearance, warehouses and temporary storage areas, import or export warehouses, inward processing; 2° The supply of goods intended to be placed under one of the following arrangements: a. The suspensive…
Where a transaction includes items other than incidental items that are subject to different rates, the rate applicable to that transaction is the highest rate among the rates applicable to those different items.
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 octies or in article 298 septies, the incidental elements are subject to their own rate determined under the conditions provided for in article 278-0.
I.-Intra-Community acquisitions and imports of goods, other than works of art, are subject to the rate laid down for the supply of the same goods. II. II – The supply of work under contract is subject to the rate laid down for the supply of goods obtained by means of this work under contract when this work relates to goods of agricultural, fishing, fish farming or poultry farming origin which…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
