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Les prestations de services uniques mentionnées au III de l'article 257 ter sont exonérées de la taxe sur la valeur ajoutée pour la partie de ces prestations se rapportant aux services exécutés hors de l'Union européenne.

(Cf. Instruction 1996-11-20 3L-2-96.)

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I.-A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 257 ter \n
\n

\n
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 278-0, Art. 278-0 A, Art. 278-0 B \n
\n

\n
\n

Article 262 bis AUTONOME VIGUEUR, en vigueur depuis le 31/12/2020 (Code général des impôts)