{ "article": { "LEGIARTI000006304268": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304268", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304268.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317985", "@num": "33", "#text": "Loi - art. 33 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179648", "@fin": "2010-03-01", "#text": "II ter : Opérations imposables sur autorisation", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304268", "@fin": "1993-01-01", "@num": "260 F", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304269", "@fin": "2007-12-29", "@num": "260 F", "@etat": "ABROGE", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'autorisation est valable à compter du premier jour du mois qui suit celui au cours duquel l'administration notifie sa décision et jusqu'au 31 décembre 1992.
\n
" } }, "LEGIARTI000006317985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317985", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX033AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294357", "@num": "196", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 196 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294358", "@num": "197", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294359", "@num": "198", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 198 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294360", "@num": "199", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 199 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294362", "@num": "200", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 200 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294363", "@num": "201", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313858", "@num": "1784", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1784 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309286", "@num": "256", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309340", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304266", "@num": "260 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304268", "@num": "260 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304270", "@num": "260 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309366", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309414", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304313", "@num": "273 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304330", "@num": "277", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304461", "@num": "290 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 290 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163175", "@fin": "2999-01-01", "#text": "e : Mesures diverses", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147449", "@fin": "2999-01-01", "#text": "A : Dispositions antérieures.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134064", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114700", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084531", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317985", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006304266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006304266", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304266.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 261", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317985", "@num": "33", "#text": "Loi - art. 33 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179648", "@fin": "2010-03-01", "#text": "II ter : Opérations imposables sur autorisation", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304266", "@fin": "2002-01-01", "@num": "260 E", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304267", "@fin": "2007-12-29", "@num": "260 E", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les entreprises mentionnées au 2° du 3 de l'article 261 peuvent être autorisées à acquitter la taxe sur la valeur ajoutée pour leurs livraisons de déchets neufs d'industrie et de matières de récupération, lorsque le montant annuel de leur chiffre d'affaires total excède 500 000 F toutes taxes comprises.
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II. Ces entreprises doivent faire leur demande à l'administration et présenter une caution solvable qui s'engage, solidairement avec l'entreprise, à payer la taxe sur la valeur ajoutée facturée au titre des opérations réalisées pendant la période couverte par l'autorisation.
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L'administration statue sur la demande dans le délai de deux mois et peut dispenser l'entreprise de la constitution de caution lorsque l'entreprise présente des garanties suffisantes de solvabilité.
" } }, "LEGIARTI000006304270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006304270", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304270.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 260 F, 260 E II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 260 F, 260 E II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317985", "@num": "33", "#text": "Loi - art. 33 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000017885140", "@num": "57", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179648", "@fin": "2010-03-01", "#text": "II ter : Opérations imposables sur autorisation", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304270", "@fin": "2007-12-29", "@num": "260 G", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Au cours de la période définie à l'article 260 F, l'autorisation qui a été garantie par une caution devient immédiatement caduque si celle-ci dénonce son engagement.
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II. L'autorisation devient caduque si l'entreprise qui a été initialement dispensée de fournir caution ne peut, dans les deux mois qui suivent la demande de l'administration, présenter la caution visée au II de l'article 260 E.
" } }, "LEGIARTI000006304313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "273 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006304313", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0273AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317985", "@num": "33", "#text": "Loi - art. 33 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179652", "@fin": "2999-01-01", "#text": "II : Déductions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162561", "@fin": "2999-01-01", "#text": "Section IV : Liquidation de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304313", "@fin": "1993-01-01", "@num": "273 septies", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006304314", "@fin": "2007-01-01", "@num": "273 septies", "@etat": "PERIME", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déduction de la taxe sur la valeur ajoutée [*TVA*] est effectuée par imputation sur la taxe due par l'entreprise au titre du mois pendant lequel le droit à déduction a pris naissance pour les opérations, y compris les importations, portant sur les métaux non ferreux et leurs alliages suivants : masses brutes, lingots, blocs, plaques, baguettes, grains, grenailles, contenant plus de 10 p. 100 d'aluminium, antimoine, cadmium, cobalt, cuivre, étain, magnésium, mercure, plomb, tantale, titane, zinc, zirconium, ou plus de 5 p. 100 de chrome, molybdène, nickel, tungstène.
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Les personnes assujetties à la taxe sur la valeur ajoutée [*TVA*] qui effectuent des opérations portant sur des déchets neufs d'industrie ou des matières de récupération, y compris celles qui réalisent des opérations en suspension du paiement de la taxe, doivent mentionner sur leurs factures ou tous autres documents en tenant lieu, le numéro d'identification qui leur est attribué par le service des impôts.
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Elles sont, en outre, tenues de mentionner sur ces documents si elles sont redevables de plein droit ou, dans le cas contraire, la date d'effet de l'autorisation qui leur est accordée ainsi que l'autorité administrative dont elle émane.
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Enfin, elles doivent mentionner sur ces mêmes documents si les opérations sont réalisées en suspension du paiement de la taxe.
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Article 260 F AUTONOME MODIFIE, en vigueur du 30/12/1990 au 01/01/1993 (Code général des impôts)