TRANSACTIONS MANDATORY TAXABLE FOR VAT
LexInter | January 21, 2003 | 0 Comments

TRANSACTIONS MANDATORY TAXABLE FOR VAT

Article 256

(Law n ° 80-335 of May 12, 1980 art. 3 Official Journal of May 13, 1980) 
(Law n ° 90-1168 of December 29, 1990 art. 33 VI 1, 2 finances for 1991 Official Journal of December 30, 1990) 
(Law n ° 91-716 of July 26, 1991 art. 7 Official Journal of July 27, 1991) 
(Law n ° 91-716 of July 26, 1991 art. 7 Official Journal of July 26, 1991) 
(Law nº 92-677 of July 17, 1992 art. 1 Official Journal of July 19, 1992 in force on January 1, 1993) 
(Law nº 93-1420 of December 31, 1993 art. 11 Official Journal of January 1, 1994) 
(Law n ° 95-1347 of December 30, 1995 art. 19 II a, XIX corrective finances for 1995, Official Journal of December 31, 1995 in force on January 1, 1996) 
(Law n ° 99-1173 of December 30, 1999 art. 15 II, art. 18 I a 1st amending finances for 1999 Official Journal of December 31, 1999) 
(Law n ° 2004-1485 of December 30, 2004 art. 82 I amending finances for 2004 Official Journal of December 31, 2004 in force on January 1, 2005)
(Law nº 2007-211 of February 19, 2007 art. 8 I Official Journal of February 21, 2007)

I. The supply of goods and the provision of services made for consideration by a taxable person acting as such are subject to value added tax.

II. 1º Is considered as delivery of a good, the transfer of the power to dispose of a tangible movable good as an owner.
2 ° The following are considered in particular as tangible movable property: electricity, gas, heat, cold and similar goods.
3 ° The following are also considered as deliveries of goods:
a) The transfer of ownership of tangible movable property operated by virtue of a requisition from the public authority;
b) (Repealed as of January 1, 1996).
c) The physical delivery of tangible movable property under a contract which provides for the rental of this property for a certain period or its sale by installment and which is accompanied by a clause according to which the ownership of this property is normally acquired by the holder or his successors at the latest upon payment of the last installment;
d) The physical delivery of tangible movable property under a sales contract which includes a retention of title clause.

III. Is assimilated to a supply of goods, the transfer by a taxable person of goods from his business to another Member State of the European Community.
Is considered a transfer within the meaning of the provisions which precede the dispatch or transport, by a taxable person or on his behalf, of a tangible movable property for the needs of his business, with the exception of dispatch or transport goods which, in the Member State of arrival, are intended:
a) To be used temporarily for the needs of the provision of services provided by the taxable person or under conditions which would give him entitlement, if this good were imported , for the benefit of temporary admission with total exemption from duties;
b) To be the subject of work on condition that the goods are returned or transported to France to the destination of this taxable person;
c) To be subject to installation or assembly.
d. To be the subject of deliveries on board means of transport, carried out by the taxable person, under the conditions mentioned in c of 1 of article 8 of Directive 77/388 / EEC of the Council of 17 May 1977.
For the The application of this III, is not assimilated to a delivery of goods, the transfer, within the meaning of the provisions of the first paragraph, of natural gas or electricity to another Member State for the purposes of a delivery whose place is located there, in accordance with the provisions of d and e of 1 of Article 8 of Council Directive 77/388 / EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to payroll taxes business – Common system of value added tax: uniform base.

IV. 1 ° Transactions other than those defined in II, in particular the transfer or concession of intangible movable property, the fact of obliging oneself not to do or to tolerate an act or a situation, custom transactions, real estate work and the fulfillment of the fiduciary’s obligations are considered to be the provision of services;
2 ° The following are also considered to be the provision of services (provision of an interpretative nature):
a) Transactions, including negotiation, relating to currencies, banknotes and coins which are legal means of payment with the exception of collector’s coins and banknotes.
The turnover relating to these operations is made up of the amount of profits and other remuneration.
Are considered as collector’s coins and banknotes, gold coins other than those referred to in 2 of article 298 sexdecies A in silver or other metal, as well as banknotes which are not normally used in their function as a means of payment. legal or of numismatic interest;
b) Transactions relating to stocks, shares in companies or associations, bonds and other securities, with the exclusion of securities representing commodities and interest shares, the possession of which in law or in fact guarantees ‘attribution of ownership or enjoyment of immovable property or a fraction of immovable property.
The turnover relating to operations, other than those of custody and management, mentioned above is made up of the amount of profits and other remuneration.

V. The taxable person, acting in his own name but on behalf of others, who engages in the delivery of goods or the provision of services, is deemed to have personally acquired and delivered the goods, or received and provided the services. considered.

Article 256a

(Law nº 92-677 of July 17, 1992 art. 2 Official Journal of July 19, 1992 art. 121: in force on January 1, 1993) 
(Law nº 94-1163 of December 29, 1994 art. 16 I XVI amending finances for 1994 Official Journal of December 30, 1994) 
(Law nº 93-1420 of December 31, 1993 art. 11 Official Journal of January 1, 1994) 
(Law n ° 95-1347 of December 30, 1995 art. 19 II b, XIX corrective finances for 1995, Official Journal of December 31, 1995 in force on January 1, 1996) 
(Law n ° 99-1173 of December 30, 1999 art. 18 I a corrective finances for 1999 Official Journal of December 31, 1999 in force on July 1, 1999) 
(Ordinance n ° 2000-916 of September 19, 2000 art. 7 Official Journal of September 22, 2000 in force on January 1, 2002) 
(Law n ° 2004-1485 of December 30, 2004 art. 82 I amending finances for 2004 Official Journal of December 31, 2004 in force on January 1, 2005)

I. 1 ° Are also subject to value added tax intra-community acquisitions of tangible movable property made for consideration by a taxable person acting as such or by a non-taxable legal person when the seller is a taxable person acting as such and who does not benefit in his State from the special franchise regime for small businesses.

2 ° Subject to not exceeding the threshold indicated below, the acquisitions of goods other than new means of transport, alcohols, alcoholic beverages, mineral oils and tobacco are not subject to value added tax. manufactured:
a) By a non-taxable legal person;
b) By a taxable person who only carries out transactions which do not give rise to the right to deduct;
c) By a farmer placed under the flat-rate reimbursement scheme provided for in Articles 298 quater and 298 quinquies.
These provisions are only applicable when the amount of acquisitions made by the persons mentioned above has not exceeded, during the previous calendar year, or does not exceed, during the current calendar year at the time of acquisition, the threshold of 10,000 euros.
This amount is equal to the sum, excluding value-added tax, of the acquisitions of goods, other than new means of transport, alcohols, alcoholic beverages, mineral oils and manufactured tobacco, which gave rise to a delivery of property located in another Member State of the European Community, in application of the provisions of the legislation of that State adopted for the implementation of article 8 and B of article 28 ter of EEC directive nº 77-388 of May 17, 1977 of the Council of the European Communities.
2 ° bis Intra-Community acquisitions of second-hand goods, works of art, collectibles or antiques made for consideration by a taxable person acting as such or by a non-taxable legal person are not subject to value added tax when the seller or the taxable person is a taxable reseller who has applied in the Member State of departure of the shipment or transport of the goods the provisions of the legislation of that State taken for the implementation of B or C of article 26 bis of directive n ° 77/388 / EEC of the Council of the European Communities of May 17, 1977.

3 ° Is considered as intra-community acquisition the obtaining of the power to dispose as an owner of tangible movable property shipped or transported in France by the seller, by the purchaser or on their behalf, to the purchaser from another member state of the European Community.

II. Is assimilated to an intra-community acquisition:
1º (Repealed by law 95-1347).
2 ° The allocation in France by a taxable person for the needs of his business of goods from his business shipped or transported from another Member State, with the exception of goods which, in France, are intended for:
a) To be used temporarily for the needs of the provision of services carried out by the taxable person or under conditions which would entitle him, if it were imported, to the benefit of temporary admission with total exemption from duties;
b) To be the subject of works, provided that the goods are returned or transported to the destination of the taxable person in the Member State of dispatch or transport;
c) To be subject to installation or assembly.
d) To be the subject of deliveries on board means of transport, carried out by the taxable person, under the conditions mentioned in d of I of article 258.
The allocation to France of natural gas or electricity from another Member State for the purposes of a taxable delivery under the conditions mentioned in III of article 258 is not assimilated to an intra-Community acquisition.
3º The receipt in France, by a non-taxable legal person, of a good that it has imported into the territory of another Member State of the European Community.

III. A taxable person, acting in his own name but on behalf of others, who enters into an intra-community acquisition, is deemed to have personally acquired and delivered the goods.
 

Article 256a

(Law nº 92-677 of July 17, 1992 art. 3 Official Journal of July 19, 1992 art. 121: in force on January 1, 1993)
(Decree n ° 2002-923 of June 6, 2002 art. 4 Official Journal of June 8, 2002)

Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of their legal status, their situation with regard to other taxes and the form or nature of their employment. intervention.
The following are not considered to be acting independently:
– employees and other persons who are bound by an employment contract or by any other legal relationship creating links of subordination with regard to working conditions, terms of remuneration and the employer’s responsibility;
– home workers whose earnings are considered as wages, when they exercise their activity under the conditions provided for in Articles L721-1, L721-2 and L721-6 of the Labor Code.
The economic activities referred to in the first subparagraph are defined as all the activities of producer, trader or service provider, including mining, agricultural activities and those of liberal or similar professions. In particular, an economic activity is considered to be an operation involving the use of tangible or intangible movable property with a view to obtaining permanent income therefrom.

Article 256 B

(Law nº 86-1317 of December 30, 1986 art. 14 finances for 1987 Official Journal of December 31, 1986 in force on January 1, 1987)
(Law n ° 91-716 of July 26, 1991 art. 6 I Official Journal of July 27, 1991 in force on January 1, 1993, art. 6 III) 
(Law n ° 91-1323 of December 30, 1991 art. 45 I Official Journal of December 31, 1991 in force on January 1, 1993, art. 45 III) 
(Law nº 92-1476 of December 31, 1992 art. 24 I III corrective finances for 1992 Official Journal of January 5, 1993 in force on January 1, 1993)
(Law n ° 90-568 of July 2, 1990 art. 1, art. 41 Official Journal of July 8, 1990)

Legal persons governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxation does not lead to distortions in the conditions of competition. .
These legal persons are subject, in any event, for the following operations:
Deliveries of new goods manufactured for sale,
Distribution of gas, electricity and thermal energy,
Operations of stores and similar establishments,
Transport of goods, with the exception of those carried out by the Post
Transport of people,
Operations of agricultural intervention agencies relating to agricultural products and carried out in application of the regulations on the common organization of the market in these products,
Organization of commercial exhibitions,
Provision of port and airport services,
Storage of movable goods,
Travel organization and tourist stays,
Broadcasting or redistribution of radio or television programs;
Telecommunications.
Water supply in municipalities of at least 3,000 inhabitants or by public establishments of inter-municipal cooperation whose field of action is exercised in a territory of at least 3,000 inhabitants.

Article 257

(Law n ° 82-1152 of December 30, 1982 art. 11 corrective finances for 1982 Official Journal of December 31, 1982) 
(Law n ° 84-1208 of December 29, 1984 art. 91 I finances for 1985 Official Journal of December 30, 1984 in force on January 1, 1985)
(Law nº 86-1067 of September 30, 1986 art. 53 Official Journal of October 1, 1986)
(Law nº 86-1210 of November 27, 1986 art. 4 VIII Official Journal of November 28, 1986) 
(Law nº 86-1317 of December 30, 1986 art. 13 finances for 1987 Official Journal of December 31, 1986 in force on January 1, 1987)
(Law n ° 91-716 of July 26, 1991 art. 4 I 1 III, art. 10 III VI Official Journal of July 27, 1991 in force on July 29, 1991)
(Law n ° 91-716 of July 26, 1991 art. 10 Official Journal of July 27, 1991 in force on July 29, 1991) 
(Law nº 92-677 of July 17, 1992 art. 4 Official Journal of July 19, 1992 art. 121: in force on January 1, 1993) 
(Law nº 93-1353 of December 30, 1993 art. 17 II 1 2 amending finances for 1993 Official Journal of December 31, 1993) 
(Law nº 94-1163 of December 29, 1994 art. 16 XV 1º XVI amending finances for 1994 Official Journal of December 30, 1994) 
(Law nº 94-679 of August 8, 1994 art. 71 Official Journal of August 10, 1994) 
(Law nº 96-142 of February 21, 1996 art. 1, 11, 12 1º Official Journal of February 24, 1996) 
(Law nº 96-1181 of December 30, 1996 art. 17 I finances for 1997 Official Journal of December 31, 1996) 
(Law nº 96-1182 of December 30, 1996 art. 43 amending finances for 1996, Official Journal of December 31, 1996)
(Law n ° 97-1269 of December 30, 1997 art. 14 I finances for 1998 Official Journal of December 31, 1997)
(Law n ° 98-546 of July 2, 1998 art. 111 I, II Official Journal of July 3, 1998) 
(Law nº 98-1266 of December 30, 1998 art. 39 I 23, art. 47 a II, art. 40 I 1, 2, IV, V finances for 1999 Official Journal of December 31, 1998) 
(Law n ° 99-1172 of December 30, 1999 art. 5 II finances for 2000 Official Journal of December 31, 1999) 
(Law n ° 99-1173 of December 30, 1999 art. 18 III 1 ° corrective finances for 1999 Official Journal of December 31, 1999) 
(Law n ° 2000-1353 of December 30, 2000 art. 2 II corrective finances for 2000 Official Journal of December 31, 2000)
(Law n ° 2002-1575 of December 30, 2002 art. 23 finances for 2003 Official Journal of December 31, 2002) 
(Law n ° 2003-710 of August 1, 2003 art. 16 Official Journal of August 2, 2003 amending JORF September 20, 2003)
(Law n ° 2003-1311 of December 30, 2003 art. 24 I a, b, art. 37 XI a 1º finances for 2004 Official Journal of December 31, 2003)
(Ordinance n ° 2004-281 of March 25, 2004 art. 15 Official Journal of March 27, 2004) 
(Law n ° 2004-804 of August 9, 2004 art. 9 I Official Journal of August 11, 2004) 
(Law nº 2005-1720 of December 30, 2005 art. 88 I amending finance for 2005 Official Journal of December 31, 2005) 
(Law n ° 2006-872 of July 13, 2006 art. 73 I, art. 102 I Official Journal of July 16, 2006) 
(Law nº 2007-211 of February 19, 2007 art. 8 II Official Journal of February 21, 2007) 
(Law nº 2007-290 of March 5, 2007 art. 3, art. 44, art. 45 Official Journal of March 6, 2007) 
(Ordinance n ° 2005-1527 of December 8, 2005 art. 32 Official Journal of December 9, 2005 in force on October 1, 2007)
(Law n ° 2006-872 of July 13, 2006 art. 73 I, art. 102 I Official Journal of October 16, 2006) 
(Law nº 2007-211 of February 19, 2007 art. 8 II Official Journal of February 21, 2007) 
(Law nº 2007-290 of March 5, 2007 art. 3, art. 44, art. 45 Official Journal of March 6, 2007)

The following are also subject to value added tax:
1 ° Transactions carried out by cooperatives and their unions;
2 ° Deliveries of goods by cooperative societies and their unions as well as by joint purchasing groups created by traders or individuals, whatever the legal form of these groups;
3 ° The operations carried out by cooperatives for the production, transformation, conservation and sale of agricultural products, with the exception of retrocessions that these cooperatives grant to their non-liable members for the needs of their family consumption;
4º, 4º bis, 4º ter and 5º (Repealed);
6º Subject to the 7º:
a) Transactions relating to real estate, business assets or shares or shares in real estate companies and the results of which must be included in the income tax bases for industrial and commercial profits;
b) Transfers of rights under a trust contract representing property referred to in the first paragraph and the results of which must be included in the bases of income tax in respect of industrial and commercial profits;
7 ° Operations contributing to the production or delivery of buildings.
These transactions are taxable even when they are of a civil nature.

1. The following are specifically targeted:
a) The sales and contributions to the company of building land, of goods assimilated to these land by A of article 1594-0 G as well as compensation of any kind received by the persons who exercise a right to ownership or enjoyment, or who occupy them in law or in fact;
In particular, the first paragraph refers to land for which, within four years from the date of the deed recording the transaction, the purchaser or beneficiary of the contribution obtains the building permit or the planning permission or begins the work necessary to erect a building or a group of buildings or to build new premises in elevation.
These provisions are not applicable to land acquired by natural persons for the construction of buildings that these persons assign to residential use.
However, when the transferor is a local authority or a group of local authorities, he may, optionally, subject the transfer to value added tax.
A decree in Council of State determines the modalities of application of the third and fourth paragraphs;
b) Sales of buildings and transfers, in the form of sale or contribution to a company, of interests or shares whose possession ensures in law or in fact the attribution of ownership or enjoyment of a building or a fraction of a building;
b bis) Assignments by the grantor, within the framework of a trust contract, of rights representing property referred to in a and b;
c) Self-deliveries of buildings.

In particular, deliveries of buildings to oneself constitute work on existing buildings which consists of an elevation, or which returns to new condition:
1 ° Either the majority of the foundations;
2 ° Either the majority of elements excluding foundations determining the strength and rigidity of the structure;
3 ° That is to say the majority of the consistency of the facades except restoration;
4 ° Or all the elements of finishing work as listed by decree of the Council of State, in a proportion fixed by this decree which may not be less than half for each of them.
However, the delivery to oneself of buildings assigned or intended to be assigned to housing for at least three quarters of their total area and buildings that are not intended to be used for carrying out operations subject to value added tax is only imposed in the case
of : buildings constructed by companies whose units or shares ensure in law or in fact the allocation of ownership or enjoyment of a building or a fraction of a building;
social housing for rental use mentioned in 3 ° and 5 ° of article L. 351-2 of the construction and housing code financed by means of a loan provided for in article R. 331-1 of the same code or a subsidy from the National Agency for Urban Renovation which benefit from the favorable decision taken under the conditions provided for in Articles R. 331-3 and R. 331-6 of the same code from October 1, 1996, and of which the site opened from that date;

of housing intended to be occupied by holders of rental-accession contracts concluded under the conditions provided for by law n ° 84-595 of 12 July 1984 defining rental-accession to real estate property, which are subject, under conditions fixed by decree, an agreement and benefit from an approval decision taken by the representative of the State in the department.
temporary or emergency accommodation structures covered by an agreement between the owner or manager of the premises and the State representative in the department and intended for the persons referred to in II of article L. 301 -1 of the construction and housing code.
social housing for rental use built by the association mentioned in article 116 of the finance law for 2002 (n ° 2001-1275 of December 28, 2001), or by real estate companies in which this association holds the majority of shares when ‘they have entered into an agreement with the State in application of 4 ° of article L. 351-2 of the construction and housing code.
of rental housing built by the association mentioned in article 116 of the finance law for 2002 (n ° 2001-1275 of December 28, 2001) or by real estate companies in which this association holds the majority of shares, in neighborhoods covered by an agreement provided for in article 10 of law n ° 2003-710 of 1 August 2003 on orientation and programming for the city and urban renewal and intended to be occupied by households whose total resources does not exceed the amount mentioned in article R. 391-8 of the construction and housing code.
premises of establishments mentioned in 6 ° and 7 ° of I of Article L. 312-1 of the Code of Social Action and Families, acting non-profit and whose management is disinterested, when they accommodate people with disabilities or, when they welcome elderly people if they meet the eligibility criteria for the loan provided for in Article R. 331-1 of the Construction and Housing Code, and who are subject to a agreement between the owner or manager of the premises and the representative of the State in the department.

2. The above provisions are not applicable:
to operations relating to buildings or parts of buildings which have been completed for more than five years or which, within five years of this completion, have already been the subject of a sale for valuable consideration to a person not involved as a merchant of goods;
to transactions relating to corporate rights or rights resulting from a trust contract which relate to buildings or parts of buildings completed for more than five years or which, within five years of the completion of these buildings or parts of buildings, have already been the subject of a transfer for valuable consideration to a person not acting as a property dealer.
2a. The transfer of ownership for payment of a building built from a municipality to a community of municipalities, in application of the first paragraph of article L. 5214-18 of the general code of local authorities, is not taken into account. for the application of 2.
3. repealed
7º bis Subject to the application of 7º, and insofar as this work relates to social housing for rental use mentioned in 2º, 3º, 4º and 5º of article L . 351-2 of the construction and housing code, self-deliveries:
at. Improvement works mentioned in article R. 323-3 of the construction and housing code which benefit from the subsidy provided for in articles R. 323-1 to R. 323-12 of said code or a subsidy from the National Agency for Urban Renovation, and which are carried out from January 1, 1998;
b. Improvement, transformation or development works, in particular when they benefit from a loan mentioned in Article R. 331-1 of the Construction and Housing Code or a subsidy from the National Agency for Urban Renewal, and which are carried out from January 1, 1998;
vs. Maintenance work, other than the maintenance of green spaces and cleaning work.
d) Improvement, transformation, development or maintenance work, other than the upkeep of green spaces and cleaning work, by the association mentioned in article 116 of the finance law for 2002 aforementioned or by the real estate companies in which this association holds the majority of shares.
A decree in Council of State defines the conditions of application of b and c;
These provisions are not applicable to works benefiting from the reduced rate of value added tax in application of article 279-0 bis.

7 ° ter Deliveries to oneself of road traffic works giving rise to the collection of tolls subject to value added tax;
7 ° quater Subject to the application of 7 °, and insofar as this work relates to temporary or emergency accommodation structures intended for the persons referred to in II of article L. 301-1 of the construction code and of the dwelling subject to an agreement between the owner or the manager of the premises and the representative of the State in the department, the deliveries to oneself of works of improvement, transformation, development or maintenance, other than the maintenance of green spaces and cleaning work. These provisions are not applicable to works benefiting from the reduced rate of value added tax provided for in article 279-0 bis;
7 ° quinquies Subject to the application of 7 °, the deliveries to oneself of improvement, transformation, arrangement or maintenance work, other than the maintenance of green spaces and cleaning work, carried out by the association mentioned in article 116 of the aforementioned 2002 finance law or by the real estate companies in which this association holds the majority of shares, and relating to rental housing located in neighborhoods subject to an agreement provided for in article 10 of the aforementioned law n ° 2003-710 of 1 August 2003 and intended to be occupied by households whose total resources do not exceed the amount mentioned in article R. 391-8 of Code of Construction and Housing ;

State in the department. These provisions are not applicable to works benefiting from the reduced rate of value added tax provided for in article 279-0 bis of this code.
8 ° The following operations assimilated, as the case may be, to deliveries of goods or services carried out against payment.

1. The following are assimilated to deliveries of goods made for consideration:
a) The withdrawal by a taxable person of goods from his business for his private needs or those of his staff or that he transmits free of charge or, more generally, that he allocates for purposes unrelated to his business, when this good or the elements composing it have opened right to a complete or partial deduction of the value added tax. However, samples taken for business purposes to give low value gifts and samples are not covered. The amount to be retained for the taxation of deductions corresponding to gifts of low value is fixed by decree. This limit applies per object and per year for the same beneficiary;
b) The allocation by a taxable person to the needs of his business of a good produced, constructed, extracted, transformed, bought, imported or having been the subject of an intra-Community acquisition within the framework of his business when the acquisition of ” such a good from another taxable person, deemed to have been made at the time of allocation, would not give him the right to full deduction because the right to deduct the tax relating to the good is the subject of an exclusion or ‘a limitation or may be subject to regularization; this provision applies in particular in the event of the allocation of goods to operations outside the scope of the value added tax;
c) The allocation of a good by a taxable person to an exempt sector of activity not giving rise to the right to deduction, when this good has opened the right to a full or partial deduction of the value added tax at the time of its acquisition or its assignment in accordance with b;
d) The possession of goods by a taxable person or by his successors in the event of cessation of his taxable economic activity, when these goods have opened the right to full or partial deduction upon their acquisition or allocation in accordance with b.

2. The following are assimilated to services provided for consideration:
a) The use of property assigned to the business for the private needs of the taxable person or for those of his staff or, more generally, for purposes unrelated to his business, when this asset has given rise to the right to a deduction full or partial value added tax;
b) The provision of free services carried out by the taxable person for his private needs or for those of his staff or, more generally, for purposes unrelated to his business.
3. A decree in the Council of State defines the operations designated above as well as the moment when the tax becomes chargeable;
9 ° The deliveries that a non-liable to the value added tax makes to himself and which relate to the meats of animals for slaughter and delicatessen as defined by decree;

10º (repealed).
11 ° The quantities of drinks missing from authorized warehouse keepers in addition to deductions and subject to indirect duties;
12º (Repealed);
13 ° The transfer of aircraft or components of aircraft by the air navigation companies mentioned in 4 ° of II of article 262 to other companies not fulfilling the conditions set out in this article. The terms of application of this provision are fixed, as necessary, by decrees of the Minister of the Economy and Finance;
14º (Repealed);
15 ° The goods and products mentioned in 2 ° and 3 ° of II of article 262 when they cease to be used under the conditions provided for by this article. The terms of application of this provision are fixed, as necessary, by decrees of the Minister of the Economy and Finance;
16º and 17º (Repealed);
18 ° The audiovisual license;
19 ° The sums allocated by the racing companies in respect of the racing profits made by the trainers for the horses of which they are owners.

NOTE: Article 41 of Ordinance No. 2005-1527 states: “This ordinance will come into force on dates set by decree in the Council of State and no later than July 1, 2007.”
Decree nº 2007-18 of January 5, 2007, in its article 26 sets this date to July 1, 2007, subject to the reservations set out in this same article 26.
Lastly, article 72 of law nº 2007-209 of 19 February 2007 postpones the deadline for entry into force of the ordinance to October 1, 2007.
 

Article 257a

(inserted by Law n ° 2005-1720 of December 30, 2005 art. 89 I amending finance for 2005 Official Journal of December 31, 2005)   The deliveries of goods, the provision of services and the operations mentioned in 6 ° and 7 ° of article 257, carried out between persons liable for value added tax, are exempted from it during the transmission for valuable consideration or for payment. free, or in the form of a contribution to a company, of a total or partial universality of goods.
These operations are not taken into account for the application of 2 of 7 ° of article 257.
The beneficiary is deemed to continue as the person of the transferor, in particular by reason of the adjustments of the tax deducted by the latter, as well as, for the application of the provisions of e of 1 of article 266, of article 268 or of article 297 A.

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