1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1° The dispatch or transport of a good out of mainland France to the departments of Guadeloupe, French Guiana, Mayotte, Martinique or Réunion; 2° The dispatch or transport of a good out of the departments…
1. The following are exempt from value added tax: 1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion; 2° Sales and imports of rice into the department of Réunion; 3° (Repealed) 4° (Repealed) 5° In the departments of Guadeloupe, Martinique and Réunion: a. Imports of raw materials and products, the list of which is set by joint…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied: 1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies; b) At the standard rate of 8.50% in other cases; 2° (Repealed).
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (1) Repealed with effect from 1st January 1993.
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of: a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and Housing Code and billed to individuals purchasing property directly as their principal residence and which contribute to the production or delivery…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions carried out under the special schemes provided for in the same articles 298 sexdecies G and 298 sexdecies H.
I. – 1. in Corsica, value added tax is levied at the rate of: 1° 0.90% for the transactions referred to in articles 281 quater and 281 sexies ; 2° 2.10% as regards: The transactions referred to in 1°, 1°-00 bis, 1°-0 bis and 3° of A of Article 278-0 bis and Article 278 bis relating to products delivered in Corsica; The services referred to in B, C, and E…
I. – 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors’ items or antiques which have been supplied to him by a person who is not liable for value added tax or by a person who is not authorised to charge value added tax in respect of that supply is the difference between the sale price and the purchase price. The definition…
Taxable resellers may request to apply the provisions of Article 297 A to supplies of works of art, collectors’ items or antiques subsequent to an import, an intra-Community acquisition or a supply subject to the reduced rate of value added tax pursuant to Article 278 septies or of I of l’article 278-0 bis. The option is valid from the first day of the month following that of the request and…
For each supply of second-hand goods, works of art, collectors’ items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
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.
