TVA - Opérations concourant à la production ou à la livraison d ...
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Aux termes du 1 de l' article 283 du code général des impôts (CGI), la taxe est due par le vendeur. Cette règle s'applique à toutes les opérations, qu'elles portent sur des immeubles (terrains à bâtir ou immeubles bâtis), des fractions d'immeubles ou des droits sociaux.
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