Article 268 bis of the French General Tax Code

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of several transactions subject to value added tax.

II.-The taxable amount of a transaction included in an offer covered by I is made up, where there is an identical offer not comprising all or some of the services in this transaction and marketed by the supplier under comparable conditions.
II.-The taxable amount of a transaction included in an offer covered by I is constituted, where there is an identical offer that does not include all or part of the services of this transaction and is marketed by the supplier under comparable conditions, by the difference between:

On the one hand, the taxable amount of the transaction and, on the other hand, the taxable amount of the transaction.
1° On the one hand, the fixed price referred to in I above;

On the other hand, the fixed price referred to in I above; and
2° On the other hand, the price of the identical offer mentioned in the first paragraph of this II.

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Original in French

Article 268 bis

I.-Le présent article est applicable aux offres d’abonnement comprenant plusieurs services, dont au moins l’un des services mentionnés aux 10° à 12° de l’article 259 B, qui sont fournis en contrepartie d’un prix forfaitaire, lorsqu’elles sont constituées de plusieurs opérations imposables à la taxe sur la valeur ajoutée.

II.-La base d’imposition d’une opération comprise dans une offre relevant du I est constituée, lorsqu’il existe une offre identique ne comprenant pas tout ou partie des services de cette opération et commercialisée par le fournisseur dans des conditions comparables, par la différence entre :

1° D’une part, le prix forfaitaire mentionné au même I ;

2° D’autre part, le prix de l’offre identique mentionnée au premier alinéa du présent II.