Article 302 bis ZA of the French General Tax Code
I. – Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers and craftsmen are persons liable to value added tax who satisfy the following conditions: a. they purchase and resell as they are or after packaging to persons other than persons liable for…