Part One: State taxes

For the application of articles 283 to 285 A, a taxable person who carries out a taxable supply of goods or services in France and who has a permanent establishment there which does not participate in the carrying out of that supply or service is considered to be a taxable person established outside France.

1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended. However, where a supply of goods or services referred to in Article 259 A is carried out by a taxable person established outside France, the tax is paid by the purchaser, recipient or customer who…

I.-The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, bring persons into contact with each other at a distance, by electronic means, with a view to the sale of a good, the supply of a service or the exchange or sharing of a good or service. II.-.Where there are grounds for presuming that a taxable person,…

I. – Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax, where the conditions to which the granting of this exemption, this suspension or this rate is subject are not met. II. – Any recipient of transactions eligible for the reduced rates…

For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limits of tax regimes and exemptions, for which the turnover generated by all trust estates with the same settlor is used.