Chapter 1: Value added tax

I. – The place of supply of tangible movable property is deemed to be in France when the property is in France: a) At the time of dispatch or transport by the seller, by the purchaser, or on their behalf, to the purchaser; b) At the time of assembly or installation by the seller or on its behalf; c) At the time of being made available to the purchaser, in…

I. – By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community distance selling shall be deemed not to be in France where: a) The total value specified in 1 of II of Article 259 D of the supplies of services referred to in 10°, 11° and…

I. – The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser. II. – The place of acquisition is deemed to be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that…

I. – Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member State of the Community, are not subject to value added tax where the following conditions are met: 1° The purchaser is a taxable person who is not established or identified in France and who has not appointed…

For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons: 1° For all services supplied to him, a taxable person, even if he also carries out activities or transactions that are not considered to be taxable supplies of goods or services; 2° A non-taxable legal person who is identified for…

The place of supply of services is located in France: 1° Where the customer is a taxable person acting as such and has in France: a) The seat of his economic activity, except where he has a fixed establishment not located in France to which the services are supplied; b) Or a fixed establishment to which the services are supplied; c) Or, in the absence of a or b, his…

As an exception to Article 259, the place of supply of the following services is located in France: 1° The hiring of means of transport: a) Where they are of short duration and the means of transport is actually made available to the hirer in France. Short-term hire means the continuous possession or use of a means of transport for a period not exceeding thirty days or, in the case…

Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domicile or habitual residence in a Member State of the European Community: 1° Assignments and concessions of copyright, patents, licensing rights, trademarks and other similar rights; 2° Rentals of tangible movable property other than means…

The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France: 1° The supply of services other than those mentioned in articles 259 A, with the exception of those mentioned in c of 1° and 259 D when they are supplied to persons who are established…

I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domicile or habitual residence in France. 2. By way of derogation from 1 of this article, the place of supply of these services is not deemed to be in France when they are…