- Additional clarifications provided on the exclusion of VAT deduction rights for pick-up vehicles
- Focus on elements of the registration certificate for identifying motor vehicles designed primarily for transporting goods
- Concerns vehicles in category N1 under the off-road subcategory
- Determines if a vehicle is excluded from VAT deduction rights according to specific tax code provisions
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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