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Article 273 septies A of the French General Tax Code

Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.

Original in French 🇫🇷
Article 273 septies A

La taxe sur la valeur ajoutée afférente aux achats, importations, acquisitions intracommunautaires, livraisons et services effectués à compter du 1er janvier 1993 cesse d’être exclue du droit à déduction en ce qui concerne les véhicules ou engins affectés de façon exclusive à l’enseignement de la conduite.

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