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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 22 results.
Mandatory registration and CAF required for fluorinated gas importers
V5406-26
Obligation to register as a bonded warehouse for the distribution of middle oils (CN 2710.19.29) as wholesale movements
V2223-21
No obligation to report accounting via SILICIE if CAE is not held
V1623-21
Coal tax exemption for bitumen may apply if the user establishment's CAC is displayed
V0918-20
Deduction for investment in new companies may apply even if companies carry out the same activity
V0302-20
Company B must charge IGFEI to Company A if the latter acts as the end consumer
V3140-19
Tax exemption for incorporating gases into new equipment can be proven via invoice, contract, or installation certificate
V1769-19
CAF cannot be obtained as a reseller if the activity is that of an end consumer
V1481-19
Multiple activities may be carried out at the same premises subject to approval by the managing office
V1146-19
Workshops must obtain a Fluorinated Gas Activity Code (CAF) to import or acquire gases
V2904-18
Fluorinated gas reseller status can be obtained by registering at the tax residence address
V0347-17
Receipt of beer under suspension regime permitted in a derivative beverage factory for liqueur production
V1498-16
Refund of supported IGFEI may be requested as a final consumer if gases are used for exempt purposes
V0848-16
Resellers with CAF can purchase fluorinated gases without tax pass-through
V1833-14
Installers are considered end consumers if they lack territorial registration or hold limited certificates
V1828-14
Companies selling and distributing fluorinated gases without handling them must register to be classified as resellers and benefit from exemptions
V1674-14
Additional CAE required for electricity marketing activities
V0656-14
An installer may be a reseller or end consumer depending on their registration and CAF code
V0543-14
Delivery of fluorinated gases for shipment outside the territorial scope of the tax will not be taxed
V0496-14
Fluorinated gas installers may be classified as end consumers or resellers depending on their registration
V0468-14
Installers using gases for equipment repair are considered end consumers and must bear the tax
V0469-14
To avoid tax on the purchase of fluorinated gases, the purchaser must register in the territorial register
V0436-14
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