If the seller is unable to meet the conditions of this exemption, a further exemption may apply to non-resident taxpayers.
Non-residents are defined as:
- Ìý
•ÌýÌýÌýÌý French nationals living abroad
- Ìý
•ÌýÌýÌýÌý residents of EU countries
- Ìý
•ÌýÌýÌýÌý residents of Norway and Iceland, or
- Ìý
•
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:43