Part One: State taxes

Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation with regard to other taxes and the form or nature of their intervention. The following are not considered to be acting independently: – employees and other persons who are bound by a contract of employment or by any other…

Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of competition. These legal entities are taxable, in any event, for the following transactions: Deliveries of new goods manufactured with a view to sale, Distribution of gas , electricity and thermal energy, Operations of…

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view may request, for the application of the provisions of this chapter, to constitute…

I. – Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions. 1. The following are treated in the same way as tangible property and are subject to the same rules as the immovable property to which they relate: 1° Rights in rem in immovable property, with the exception of rentals resulting from leases which confer a right of enjoyment;…

When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place. The joining or leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of…

I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction is determined in accordance with II. The scope of a transaction is determined, in accordance with II, on the basis of an overall assessment made from the point of view…