Generator And Accountability
LexInter | November 30, 2002 | 0 Comments

Generator And Accountability


Article 269

(Law n ° 83-1179 of December 29, 1983 art. 97 finances for 1984 Official Journal of December 30, 1984)
(law n ° 84-1208 of December 29, 1984 art. 90 finances for 1985 Official Journal of December 30, 1984 in force on January 1, 1985) 
(Law nº 92-677 of July 17, 1992 art. 21 Official Journal of July 19, 1992 in force on January 1, 1993) 
(Law nº 93-1353 of December 30, 1993 art. 1 I b III amending finances for 1993 Official Journal of December 31, 1993) 
(Law n ° 95-1347 of December 30, 1995 art. 19 VII, XIX corrective finances for 1995, Official Journal of December 31, 1995 in force on January 1, 1996) 
(Law n ° 97-1269 of December 30, 1997 art. 14 III finances for 1998 Official Journal of December 31, 1997) 
(Law n ° 99-1172 of December 30, 1999 art. 5 III finances for 2000 Official Journal of December 31, 1999) 
(Law n ° 2000-1353 of December 30, 2000 art. 2 IV amending finances for 2000 Official Journal of December 31, 2000)
(Decree n ° 2002-923 of June 6, 2002 art. 4 Official Journal of June 8, 2002) 
(Ordinance n ° 2003-1235 of December 22, 2003 art. 3 c I Official Journal of December 24, 2003) 
(Ordinance n ° 2004-281 of March 25, 2004 art. 15 Official Journal of March 27, 2004) 
(Law n ° 2006-872 of July 13, 2006 art. 73 III, art. 102 II Official Journal of July 16, 2006) 
(Law nº 2007-290 of March 5, 2007 art. 45 Official Journal of March 6, 2007)

   1 The chargeable event for the tax occurs:
   a) When the delivery, intra-Community acquisition of the goods or the provision of services is made;
   a bis) For deliveries other than those referred to in c of 3 ° of II of article 256 as well as for services which give rise to the establishment of successive accounts or collections, at the time of payment. expiration of the periods to which these settlements or collections relate;
   ab) For supplies of goods, services and intra-community acquisitions deemed to have been made in application of the provisions of V of article 256 and III of article 256 bis, at the time when the transaction in which the subject entremet is carried out;
   b) For deliveries to oneself falling within the scope of 7 ° of article 257, at the time of delivery which must take place, at the latest, when filing at the town hall of the declaration provided for by the regulations relating to the building permit;
   c) For transfers for valuable consideration or contributions to a company falling within the scope of 7 ° of article 257, on the date of the deed which records the transaction or, failing that, at the time of the transfer of property ;
   d) For deliveries to oneself mentioned in 7 bis of article 257, at the time of the completion of all the works and at the latest within two years from the date of the favorable decision of the representative of the ‘State.
   However, by way of derogation from the first paragraph, the chargeable event occurs on the last day of each calendar quarter for deliveries to oneself of maintenance work mentioned in c and d of 7º bis, in 7º quater, in 7º quinquies and 7th sexies of article 257 carried out during this quarter;
   e) For deliveries to oneself mentioned in 7 ° ter of article 257, at the time of commissioning.

   2. The tax is payable:
   a) For the deliveries and purchases referred to in a of 1 and for the operations mentioned in b, c, d and e of 1, when the operative event occurs;
   However, for deliveries of electricity, gas, heat, cold or similar goods giving rise to successive settlements or collections, the chargeability may, at the option of the debtor, occur at the time of the debit; it intervenes in any event from the collection of down payments and up to their amount, when requested before the intervention of the chargeable event or of the debit;
   b) For the deliveries of meat provided for in 9 ° of article 257, during the first removal following slaughter;
   c) For the provision of services, during the collection of down payments, the price, the remuneration or, at the option of the debtor, according to the debits.
   In the event of a discount on a bill of exchange, the tax is payable on the date of payment of the bill by the customer.
   Building contractors may, under conditions and for the work which are fixed by decree, opt for the payment of the tax on deliveries.
   d) For intra-Community acquisitions, the 15th of the month following that in which the operative event occurred.
   However, the tax becomes payable when the invoice is issued, provided that it precedes the due date provided for in the first paragraph and that it is not a down payment invoice.

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