Chapter 1: Value added tax

The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formalities imposed on taxpayers shall be laid down by order of the Minister for the Economy and Finance.

For the application of this chapter: 1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the same code; > Energy products, coal, oil and gas are considered to be alcoholic beverages. 3° Energy products, coal, natural gas and…