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A bis: Identification of persons who no longer meet the conditions for benefiting from the special scheme provided for in 2° of I of article 256 bis

Article 286 bis of the French General Tax Code

The persons mentioned in 2° of I of article 256 bis must declare that they are making intra-Community acquisitions of goods as soon as they no longer meet the conditions that allowed them not to be subject to value added tax. A decree in the Council of State shall determine the conditions of application of this article.

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