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transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (1) Repealed with effect from 1st January 1993.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.
I. – 1° Value added tax included in the sale price of second-hand goods, works of art, collectors’ items or antiques that have been taxed in accordance with the provisions of Article 297 A is not deductible by the purchaser; 2° Taxable resellers may not deduct the value added tax relating to the purchase, intra-Community acquisition, import or self-supply of second-hand goods, works of art, collectors’ items or antiques, the…
Taxable persons who apply the provisions of Article 297 A may not show value added tax on their invoices.
Taxable persons who carry out transactions involving second-hand goods, works of art, collectors’ items or antiques must account for their transactions involving these goods separately by method of taxation.
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75001, Paris France
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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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