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Article R122-2 of the French Intellectual Property Code

The resale right provided for in Article L. 122-8 is payable, under the conditions set out in this chapter, on the sale, in any form whatsoever, of an original graphic or plastic work of art other than the first transfer made by the author or his successors in title, provided that the seller, the buyer or an intermediary are involved in this transfer as part of their professional activity and that at least one of the following conditions is met:

1° The sale is made on French territory;

2° The sale is subject to value added tax there.

Original in French 🇫🇷
Article R122-2

Le droit de suite prévu à l’article L. 122-8 est exigible, dans les conditions prévues au présent chapitre, lors de la vente, sous quelque forme que ce soit, d’une oeuvre d’art originale graphique ou plastique autre que la première cession opérée par l’auteur ou par ses ayants droit, dès lors que le vendeur, l’acheteur ou un intermédiaire interviennent dans cette cession dans le cadre de leur activité professionnelle et que l’une au moins des conditions suivantes est remplie :

1° La vente est effectuée sur le territoire français ;

2° La vente y est assujettie à la taxe sur la valeur ajoutée.

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