New French Rules for Duty Free Fuel Bunker
Febbraio 8th, 2016 | Senza categoria | Commenti disabilitati su New French Rules for Duty Free Fuel Bunker
The following letter needs to be submitted for duty free fuel bunker in France:
VESSEL NAME
VESSEL OPERATING COMPANY NAME
SUBJECT: ATTESTATION FOR EXONERATION OF VAT ACCORDING TO SECTIONS 2°, 3°, 6° AND 7° / II OF l’article 262 du code général des impôts (CGI).
I, THE UNDERSIGNED, (SIRNAME, NAME, POSITION), ATTEST THAT THE VESSEL (FULL NAME, REGISTRY, OFFICIAL NUMBER AND/OR IMO NUMBER) SATISFY THE CONDITIONS STIPÛLATED IN SECTIONS 2°, 3°, 6° AND 7° OF ARTICLE
262 II OF THE CODE GENERALE DES IMPOTS AND CONFORMS TO THE FOLLOWING CRITERIA
– IS COMMERCIALLY REGISTERED
– HAS A FULL TIME CREW
– ENGAGES IN COMMERCIAL ACTIVITY
– IS GREATER THAN 15 METERS LENGHTH OVERALL
– LEAVES FRENCH TERRITORIAL WATERS IN AT LEAST 70% OF ITS VOYAGES DURING THE YEAR
NON COMPLIANCE WITH ONE OR MORE OF THE ABOVE CONDITIONS RESULTING IN A CHANGE IN TREATMENT OF THE VESSEL UNDER SECTION 2° /III OF ARTICLE 257 OF THE CGI WILL CAUSE THE BENEFICIARY TO BE LIABLE FOR THE VAT CONCERNED.
SIGNED IN: (PLACE)
ON THE: (DATE)
Signature:
PRINT NAME:
PRINT TITLE: (EG MASTER)