Concernant les cas d'exonération de

Concernant les cas d'exonération de la TVA dont bénéficie les armateurs dans le cadre du protocole de réciprocité (Art 72 de l’ord.95-27 du 30 décembre 1995 portant loi de Finances 1996) les consignataires sont tenus de déposer une attestation d’exonération de la TVA .Par ailleurs les titulaires de décisions ANDI sont tenus de présenter des attestations de franchises de la TVA avant établissement de la facture.

Résultats (Anglais) 1:

Regarding the cases of exemption from VAT enjoyed by shipowners under the reciprocity Protocol (Art 72 ord. 95-27 of 30 December 1995 establishing Act of finance 1996) sales agents are required to file a certificate of exemption from VAT.In addition decisions ANDI licensees are required to submit certificates of exemption from VAT before establishment of the invoice.

Résultats (Anglais) 2:

Regarding the case of VAT exemption enjoyed by shipowners under the reciprocity agreement (Article 72 of the ord.95-27 of 30 December 1995 Finance Act 1996) consignees must file a certificate of exemption from VAT .In addition the ANDI decisions recipients are required to submit the VAT franchise certifications before invoicing.

Résultats (Anglais) 3:

Concerning the case of exemption of the VAT which benefited the shipowners in the framework of the protocol of reciprocity (Art 72 of the (ord95-27 of the December 30, 1995 Finance Act 1996) the consignees are required to submit a certificate of exemption from VAT .Furthermore the holders of decisions ANDI are obliged to submit attestations of franchisees of VAT before establishment of the invoice.