Décret n° 2003-1266 du 26 décembre 2003 relatif aux conditions de remboursement de la taxe sur la valeur ajoutée aux assujettis établis hors de la Communauté européenne et modifiant l'annexe II au code général des impôts
Jurisdiction | France |
Enactment Date | 26 décembre 2003 |
Record Number | JORFTEXT000000248755 |
Date de publication | 28 décembre 2003 |
Publication au Gazette officiel | JORF n°300 du 28 décembre 2003 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE |
ELI | https://www.legifrance.gouv.fr/eli/decret/2003/12/26/BUDF0300028D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2003/12/26/2003-1266/jo/texte |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire,
Vu la directive 86/560/CEE du Conseil du 17 novembre 1986 ;
Vu le code général des impôts, notamment le d du V de l'article 271, et les articles 242-0 N à 242-0 P et 242-0 U de l'annexe II à ce code ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
L'annexe II au code général des impôts est ainsi modifiée :
I. - L'article 242-0 O est remplacé par les dispositions suivantes :
« Art. 242-0 O. - Les dispositions de l'article 242-0 N sont applicables aux assujettis établis hors de la Communauté européenne à l'exception des assujettis établis dans un pays ou territoire qui n'accorde pas d'avantages comparables, en ce qui concerne les taxes sur le chiffre d'affaires, aux assujettis établis en France et qui figure sur une liste fixée par arrêté du ministre chargé du budget. »
II. - A l'article 242-0 P, les mots : « des articles 242-0 M à 242-0 O » sont remplacés par...
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