In order to benefit from the scheme provided for in Article 297 A, a taxable dealer who carries out a transaction involving a second-hand land-based motor vehicle must provide proof, in accordance with the conditions laid down by decree in the Conseil d’Etat, of the value added tax scheme applied by the holder of the vehicle registration certificate when the holder is a taxable person.
1. For the application of this article: 1° Petroleum products means petroleum products and assimilated products, excluding natural gas; 2° Excise suspension schemes means the schemes mentioned in Article L. 142-1 of the code of taxes on goods and services which suspend the excise duty on energy mentioned in Article L. 312-1 of the same code. 1 bis. The suspensive tax regime provided for in a of 2° of I…
I. – For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations incumbent on taxable persons. They may, however, opt to be taxed under the simplified scheme set out below: 1° They are exempt from the obligation to make the declaration provided for in Article 287 and…
I. – The flat-rate refund is calculated on the basis of the amount: a) Of supplies of agricultural products made to taxable persons other than farmers who benefit from the flat-rate refund in France; b) Of supplies of agricultural products made to non-taxable legal persons who make intra-Community acquisitions that are taxable in the Member State of the European Community in which the shipment or transport of the agricultural products…
I. – The flat-rate refund instituted by article 298 quater benefits: a) To farmers who sell butchery and charcuterie animals defined by decree (1), either to a person liable for value added tax in respect of these same animals, or, with a view to slaughter, to a person liable for value added tax in respect of the sale of meat from the aforementioned animals, or to non-taxable legal entities making…
I. – Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person. II. – The supply by a taxable person of a new means of transport dispatched or transported within the territory of another Member State of the European Community is exempt from value added tax. III. – (1) The following are considered to be…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or principal, the tax certificate provided for in V bis of article 298 sexies. This certificate is issued if the applicant can provide proof, in accordance with the conditions laid down by decree in…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland France and 1.05% in the departments of Guadeloupe, Martinique and Réunion. Supplies and intermediation services relating to…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press company, of items…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financing a precautionary stock of press paper equivalent to three months’ consumption of paper by the press publishers they supply. As regards intra-Community acquisitions of these products, value added tax becomes…
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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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