Section II: Taxable income

I. – Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subject to a flat-rate tax under the conditions set out in articles 150 VJ to 150 VM: 1° Of precious metals; 2° Of jewellery, works of art, collectors’ items or antiques. II. (Repealed)

The following are exempt from the tax: 1° Transfers made to a museum that has been awarded the “musée de France” designation provided for in article L. 441-1 du code du patrimoine ou d’un musée d’une collectivité territoriale ; 2° Les cessions réalisées au profit de la Bibliothèque nationale de France ou d’une autre bibliothèque de l’Etat, d’une collectivité territoriale ou d’une autre personne publique ; 3° Les cessions réalisées…

I. – The tax is borne by the seller or exporter. It is payable, under their responsibility, by the intermediary established for tax purposes in France participating in the transaction or, in the absence of an intermediary, by the purchaser when the latter is a taxable person for value added tax established in France; in other cases, it is payable by the seller or exporter. II. – The tax is…

The seller or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than twenty-two years. In this case, the flat-rate tax provided for in article 150 VI is not due.

I. – A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed: 1° For disposals carried out with the participation of an intermediary domiciled for tax purposes in France or, in the absence of an intermediary, where the purchaser is a taxable person for value…