VAT in 5.5 % on the imports of collector's items


 

The action of the SNA allowed the application of the VAT 5.5 % in "Art deco" collector's items, with a precision of the notion of collector's item (article 278 septies of the General Code of the Taxes / Article 98 Has of the appendix II of Coded general of the taxes).
Read the official Bulletin of the taxes / 3 K-2-08 / N°104 of December 10th, 2008